Zhang Ltd. reported earnings before income tax of $560,000 in 20X9. The tax rate for 20X9 was 30% and was enacted during the year. The enacted tax rate at the end of the previous year was 28%.
At the end of 20X8, the balance sheet of Zhang included the net book value of equipment of $795,000, long-term accounts receivable of $120,000, and a warranty liability of $49,000. Longterm receivables represent taxable income when collected.
In 20X9, dividends (tax-free) received from taxable Canadian corporations were $16,000. Political contributions were $20,000. UCC was $480,000 at the beginning of the year. In 20X9, CCA was $50,000, and depreciation expense was $63,000.
During 20X9, long-term receivables of $40,000 were collected. There were no new long-term receivables. The warranty expense of $46,000 was equal to the warranty claims paid.

Required:
1. Calculate income tax expense for 20X9. Provide the journal entry to record income tax.
2. How much of the change in deferred income tax in 20X9 is caused by a change in the income tax rate, and how much is caused by temporary differences of the year?