Windsor Corporation follows IFRS. Prior to $2022,$ the accounting income and taxable income for Windsor were the same. On January $1,2022,$ the company purchased equipment at a cost of $$1,296,000.$ For accounting purposes, the equipment was to be depreciated over six years using the straight$-$line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate of $30\%$ and was eligible for the Accelerated Investment Incentive $(1\mathrm{.}5$ times the CCA rate applies for $2022).$ Windsor's income before tax for accounting purposes for $2023$ was $$12,500,000.$ The company was subject to a $20\%$ income tax rate for all applicable years and anticipated profitable years for the foreseeable future. $($a$)1-4064-8300-090307830$eda$/$questio$...$ A W $>-73<$ Type here to search $18$ Calculate the amount of the temporary difference for equipment and net change in deferred tax asset$/$liability$.$ Net change in deferred tax asset$/$liability