Vaughn Services Ltd. follows ASPE and had earned accounting income before taxes of $523,000 for the year ended December 31 , 2023. During 2023, Vaughn paid $82.000 for meals and entertainment expenses. In 2020, Vaughn's tax accountant made a mistake when preparing the company's income tax return, In 2023, Vaughn paid $10,400 in penalties related to this error. These penalties were not deductible for tax purposes. Vaughn owned a warehouse building for which it had no current use, so the company chose to use the building as a rental property. At the beginning of 2023, Vaughn rented the building to Trung Inc. for two years at $61,000 per year. Trung paid the entire two years' rent in advance. Vaughn used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $313,500. For tax purposes, Vaughn claimed the maximum capital cost allowance of $466,400. This asset had been purchased at the beginning of the year for $3,049,300. In 2023, Vaughn began selling its products with a two-year warranty against manufacturing defects. In 2023, Vaughn accrued $302,100 of warranty expenses: actual expenditures for 2023 were $89,100 with the remaining $213,000 anticipated in 2024. In 2023. Vaughn was subject to a 25% income tax rate. During the year, the federal government announced that tax rates would be decreased to 23% for all future years beginning January 1,2024. (a) Calculate the amount of any permanent differences for 2023. Permanent differences $ eTextbook and Media List of Accounts Attempts: 0 of 3 used