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

asset of $$29,100$ on its balance sheet. At December $31,2023,$ Blossom has five temporary differences. An analysis reveals the

following: $1.$Temporary Difference

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

$2.$Temporary Difference

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

$3.$Accrued liabilities: various expenses accrued for accounting purposes and recognized for tax purposes when paid

$4.$Deferred gross profit: profits recognized on instalment sales when sold for book purposes, and as collected for tax purposes

$5.$Equipment: straight$-$line depreciation for accounting purposes, and CCA for tax purposes

The enacted tax rate has been $30\%$ for many years. In November $2023,$ the rate was changed to $28\%$ for all periods after January $1,$

Assume that the company has income tax due of $$180,000$ on the $2023$ tax return and that Blossom follows IFRS.

$($a$)$

Indicate how deferred taxes should be presented on Blossom's December $31,2023$ SFP$.$

BLOSSOM CORPORATION

$($Partial$)$ Balance Sheet