At December $31,2022,$ Crane Corporation had a temporary difference $($related to pensions$)$ and reported a related deferred tax asset of $$31,200$ on its balance sheet. At December $31,2023,$ Crane has five temporary differences. An analysis reveals the following: Temporary Difference Pension liability: expensed as incurred on the books; deductible when funded for tax purposes Royalties collected in advance: recognized when earned for accounting purposes and when received for tax purposes Accrued liabilities: various expenses accrued for accounting purposes and recognized for tax purposes when paid Deferred gross profit: profits recognized on instalment sales when sold for book purposes, and as collected for tax purposes Equipment: straight$-$line depreciation for accounting purposes, and CCA for tax purposes The enacted tax rate has been $30\%$ for many years. In November $2023,$ the rate was changed to $28\%$ for all periods after January $1,2025.$ Assume that the company has income tax due of $$180,000$ on the $2023$ tax return and that Crane follows IFRS. $($B$)$ CALCULATE TAXABLE INCOME FOR $2023?$