The following information is available for Sunland Corporation for $2023.$

CCA that was reported on the $2023$ tax return exceeded depreciation reported on the income statement by $$179,200.$ This

difference is expected to reverse in equal amounts of $$44,800$ per year over the period $2024$ to $2027.$

Dividends recelved from taxable Canadian corporations were $$25,760.$

Rent collected in advance on January $1,2023,$ totalled $$100,800$ for a three$-$year period. Of this amount, $$67,200$ was

reported as unearned for book purposes at December $31,2023.$

The tax rates are $25\%$ for $2023$ and $30\%$ for $2024$ and subsequent years.

Income taxes payable are $$224,000$ for $2023.$

$($a$)$

Calculate taxable income for $2023.$

Taxable income $

$($b$)$

Calculate accounting income for $2023.$

Accounting income for $2023$$