The following information is available for Roginski Corporation for 2020. 

1. CCA that was reported on the 2020 tax return exceeded depreciation reported on the income statement by $160,000. This difference is expected to reverse in equal amounts of $40,000 per year over the period 2021 to 2024. 

2. Dividends received from taxable Canadian corporations were $23,000. 

3. Rent collected in advance on January 1, 2020, totalled $90,000 for a three-year period. Of this amount, $60,000 was reported as unearned for book purposes at December 31, 2020. 

4. The tax rates are 25% for 2020 and 30% for 2021 and subsequent years. 

5. Income taxes payable are $200,000 for 2020. 

Calculate 

(a) Taxable income  

(b) Accounting income for 2020.