You, CPA, have recently obtained a position with Green Inc. (Green), a manufacturer and distributor of environmentally friendly cleaning products. Jason and Jaclyn Brown started the company 20 years ago in response to concerns over the impact of cleaning products on the environment. Green reports under the accounting standards for private enterprises (ASPE). As Green is growing and the financial reporting and tax requirements are becoming more complex, Jason and Jaclyn have decided that they need help and have hired you, CPA, as their financial controller. It is February 10, 2024, and you have just left a meeting with Jason and Jaclyn, and Green's bookkeeper. Jason has asked you to provide him with an estimate of taxes payable for the year ended December 31, 2023, using an effective tax rate of 13% for active business income below the business limit and 27% for active business income above the business limit. He would also like explanations supporting the adjustments made to net income per the financial statements in the determination of net income for tax purposes and taxable income. Jason provided you with the prior year's corporate income tax return. You reviewed the return and made notes (Appendix I) of relevant information for the current return