What are the deferred tax asset balances at December 31, 2023 for each company?

The following are two independent situations related to future taxable and deductible amounts that resulted from temporary differences at December 31, 2023. In both situations, the future taxable amounts relate to property, plant, and equipment depreciation, and the future deductible amounts relate to settlements of litigation that were previously accrued in the accounts. 1. Sunland Corp. has developed the following schedule of future taxable and deductible amounts: Sunland reported a net deferred tax liability of \$1,200 at January 1, 2023. 2. Carla Vista Corp. has the following schedule of future taxable and deductible amounts: Carla Vista reported a net deferred tax asset of $1,480 at January 1, 2023. Both Sunland and Carla Vista have taxable income of $7,600 in 2023 and expect to have taxable income in all future years. The tax rates enacted as of the beginning of 2023 are 25% for 2023 to 2026, and 30% for 2027 and subsequent years. All of the underlying temporary differences relate to non-current assets and liabilities. Both Carla Vista and Sunland report under IFRS