Whispering Enterprises Ltd., a private company following ASPE earned accounting income before taxes of $1,726,000 for the year ended December 31, 2023. During 2023, Whispering paid $208,000 for meals and entertainment expenses. In 2020, Whispering's tax accountant made a mistake when preparing the company's income tax return. In 2023, Whispering paid $18,000 in penalties related to this error. These penalties were not deductible for tax purposes. Whispering 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 , Whispering rented the building to SPK Inc. for two years at $259,000 per year. SPK paid the entire two years' rent in advance. Whispering used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $400,000. For tax purposes, Whispering claimed the maximum capital cost allowance of $625,000. Whispering began to sell its products with a two-year warranty against manufacturing defects in 2023 to match a warranty introduced by its main competitor. In 2023 , Whispering accrued $588,000 of warranty expenses: actual expenditures 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 government announced that tax rates would be decreased to 33% for all future years beginning January 1,2024. (a) Calculate the amount of any permanent differences for 2023 . Permanent differences $