Wildhorse Corp. reported the following differences between SFP carrying amounts and tax bases at December $31,2022$:

The differences between the carrying amounts and tax bases were expected to reverse as follows:

Tax rates enacted at December $31,2022$ were $33\%$ for $2022,32\%$ for $2023,31\%$ for $2024,$ and $30\%$ for $2025$ and later years.

During $2023,$ Wildhorse made four quarterly tax instalment payments of $$7,500$ each and reported income before income tax on its

income statement of $$113,500.$ Included in this amount were dividends from taxable Canadian corporations of $$3,900($non$-$taxable

income$)$ and $$19,000$ of expenses related to the executive team's golf dues $($non$-$tax$-$deductible expenses$).$ There were no changes to

the enacted tax rates during the year.

As expected, book depreciation in $2023$ exceeded the capital cost allowance claimed for tax purposes by $$18,000,$ and there were no

additions or disposals of property, plant, and equipment during the year. A review of the $2023$ activity in the Warranty Liability

account in the ledger indicated the following:

Balance, Dec. $31,2022$

Payments on $2022$ product warranties

Payments on $2023$ product warranties

$2023$ warranty accrual

Balance, Dec. $31,2023$

$$16,500$

$(19,900)$

$(3,600)$

$\frac{27,300}{\text{\$}20,300}$

All warranties are valid for one year only. The Pension Liability account reported the following activity:

Balance, Dec. $31,2022$

$$40,600$

Payment to pension trustee

$(68,000)$

$2023$ pension expense

Balance, Dec. $31,2023$

$56,000$

Pension expenses are deductible for tax purposes, but only as they are paid to the trustee, not as they are accrued for financial

reporting purposes.

Wildhorse reports under IFRS.

$($a$)$

Your answer is partially correct.

Calculate the Deferred Tax Asset or Deferred Tax Liability account at December $31,2022.$