Blossom Corp. reported the following differences between SFP carrying amounts and tax bases at December $31,2022$:

Carrying Amount

Tax Base

Depreciable assets

$$106,000$ $$71,550$

Warranty liability $($current liability$)$

$20,5000$

Pension liability $($long$-$term liability$)$

$39,6000$

The differences between the carrying amounts and tax bases were expected to reverse as follows:

$2023$

$2024$

After $2024$

Depreciable assets

$$16,000$ $$12,500$ $$5,950$

Warranty liability

$20,50000$

Accrued pension liability

$12,00011,00016,600$

Tax rates enacted at December $31,2022$ were $33\%$ for $2022,32\%$ for $2023,31\%$ for $2024,$ and $30\%$ for $2025$ and later years.

During $2023,$ Blossom made four quarterly tax instalment payments of $$7,500$ each and reported income before income tax on its income statement of $$111,100.$ Included in this amount were dividends from taxable Canadian corporations of $$4,100($non$-$taxable income$)$ and $$20,000$ of expenses related to the executive team$$s golf dues $($non$-$tax$-$deductible expenses$).$ There were no changes to the enacted tax rates during the year.

As expected, book depreciation in $2023$ exceeded the capital cost allowance claimed for tax purposes by $$16,000,$ and there were no additions or disposals of property, plant, and equipment during the year. A review of the $2023$ activity in the Warranty Liability account in the ledger indicated the following:

Balance, Dec. $31,2022$ $$20,500$

Payments on $2022$ product warranties $(17,900)$

Payments on $2023$ product warranties $(6,600)$

$2023$ warranty accrual $28,300$

Balance, Dec. $31,2023$ $$24,300$

All warranties are valid for one year only. The Pension Liability account reported the following activity:

Balance, Dec. $31,2022$ $$39,600$

Payment to pension trustee $(71,000)$

$2023$ pension expense $59,000$

Balance, Dec. $31,2023$ $$27,600$

Pension expenses are deductible for tax purposes, but only as they are paid to the trustee, not as they are accrued for financial reporting purposes.

Blossom reports under IFRS.

Calculate the Deferred Tax Asset or Deferred Tax Liability account at December $31,2022$