Sheridan Enterprises Ltd$.,$ a private company following ASPE earned accounting income before taxes of $$1,722,000$ for the year ended

December $31,2023.$

During $2023,$ Sheridan paid $$203,000$ for meals and entertainment expenses.

In $2020,$ Sheridan's tax accountant made a mistake when preparing the company's income tax return. In $2023,$ Sheridan paid $$20,000$

in penalties related to this error. These penalties were not deductible for tax purposes.

Sheridan owned a warehouse building for which it had no current use, so the company chose to use the building as a rental property.

At the beginning of $2023,$ Sheridan rented the building to SPK Inc. for two years at $$252,000$ per year. SPK paid the entire two years

rent in advance

Sheridan used the straight$-$line depreciation method for accounting purposes and recorded depreciation expense of $$398,000.$ For tax

purposes, Sheridan claimed the maximum capital cost allowance of $$623,000$

Sheridan began to sell its products with a two$-$ year warranty against manufacturing defects in $2023$ to match $3$ warranty introduced

byi its main competitor. In $2023$ Sheridan$-$ accrued $$582,000$ of warranty expenses actual expenditures for $2023$ were $$276,000$ with

the remaining $$306,000$ anticipated in $2024.$

In $2023,$ Sheridan was subject to a $35\%$ income tax rate, During the year, the federal government announced that tex rates would be

decreased to $33\%$ for all future years beginning January $1,2024.$

Calculate the amount of any permanent differences for $2023$