At December $31,2022,$ Sunland Corporation had a temporary difference $($related to pensions$)$ and reported a related deferred tax

asset of $$33,900$ on its balance sheet. At December $31,2023,$ Sunland has five temporary differences. An analysis reveals the

following:

Temporary Difference

Pension liability: expensed as incurred on the books; deductible when funded for tax purposes

Royalties collected in advance: recognized when earned for accounting purposes and when received for tax purposes

Accrued liabilities: various expenses accrued for accounting purposes and recognized for tax purposes when paid

Deferred gross profit: profits recognized on instalment sales when sold for book purposes, and as collected for tax purposes

Equipment: straight$-$line depreciation for accounting purposes, and CCA for tax purposes