Whispering Enterprises Itd., a private company following ASPE earned accounting income before tanoes of $1,726,000 for the year ended December 31, 2023. During 2023, Whispering paid $208,000 for meals and cntertainment cxpenscs. In 2020, Whispering's tax scoountant made a mistake when preparing the company's income tax return. In 2023, Whispering paid $18,000 in penalties related to this error. Ihese penalties were not deductible for tax purposes. Whispering owied a warehouse building for which it had no cur rent use, sa the comparry chose to use the buildirig ias a rental property.At the beginning of 2023 , Whisperingrented the building to SPK Inc. for two years at $259,000 per year. SPK paid the entire two years' rent in advance. Whisper irgg used the straight-line depe ecialion method for actounting pur poses ind recor ded depr ecialion experise of $400 oco. Fur tax purposes, Whispering claimed the maximum capital cost allowance of $625,000. Whispering began to sell its products with a two-vear warranty against manufacturing defer.ts in 2023 to match a warranty irtroduced by its main competitor. In 2023, Whispering accrued $588,000 of warranty expenses:actual expenditur es for 2023 were $278,000 with the remaining $310,000 anticipated in 2024. In 2023, Whispering was subject to a 35% income tax rate. During the year, the federal governmert announced that tax rates would be decreased to 33% for all future years beginning January 1,2021 . (a) Calculate the amount of any permanent differences for 2023