Your firm has $$90,000$ in income before taxes and taxable income of $$80,000$ for $2023.$ The difference between the two incomes is attributable to two items:

Accelerated depreciation on PP&E was $$26,000$ for tax purposes but was $$42,000$ for GAAP reporting purposes in $2023.$

Your firm also recorded warranty expense under GAAP and as a tax deductible expense at different amounts in $2023.$

There are no other differences between the two incomes. The firm's tax rate is $25\%.$

a$)$ By how much was the GAAP warranty expense larger than the tax warranty expense in $2023?$

b$)$ By how much did the firm's deferred tax assets and liabilities change in $2023?$ Make sure to label the amounts as changes in deferred tax assets and liabilities, respectively.