Wildhorse Enterprises Ltd., a private company following ASPE earned accounting income before taxes of $1,730,000 for the year ended December 31, 2023. During 2023 , Wildhorse paid $220,000 for meals and entertainment expenses. In 2020, Wildhorse's tax accountant made a mistake when preparing the company's income tax return. In 2023, Wildhorse paid $19,000 in penalties related to this error. These penalties were not deductible for tax purposes. Wildhorse 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 , Wildhorse rented the building to SPK Inc. for two years at $251,000 per year. SPK paid the entire two years rent in advance. Wildhorse used the straight-line depreciation method for accounting purposes and recorded depreciation expense of $396,000. For tax purposes, Wildhorse claimed the maximum capital cost allowance of $621,000. Wildhorse 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, Wildhorse accrued $590,000 of warranty expenses: actual expenditures for 2023 were $281,000 with the remaining $309,000 anticipated in 2024 . In 2023, Wildhorse 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. Calculate the amount of any permanent differences for 2023. Permanent differences $