The following information relates to Blue Corp.. At July 1, 2022 At June 30, 2023 Temporary difference, giving rise to future taxable amounts Temporary difference, giving rise to future deductible amounts $31,900 $76,700 19,900 51,900 Accounting income for the year ended June 30, 2023 was $73,600. No permanent differences existed during the fiscal year. The company was expected to operate profitably in the future. The tax rate was 20% for the current and future years. Blue Corp. follows ASPE (a) Calculate the amount of taxable income for 2023. Taxable Income for 2023