Cullumber Corp. reported the following differences between SFP carrying amounts and tax bases at December 31, 2022: Depreciable assets Warranty liability (current liability) Pension liability (long-term liability) Carrying Amount $108,000 20,500 38,600 Tax Base $72,900 The differences between the carrying amounts and tax bases were expected to reverse as follows: Depreciable assets Warranty liability Accrued pension liability 2023 $16,000 20,500 10,000 2024 $13,000 12,000 After 2024 $6, 100 16,600 Tax rates enacted at December 31, 2022 were 34% for 2022, 33% for 2023, 32% for 2024, and 31% for 2025 and later years. During 2023, Cullumber made four quarterly tax instalment payments of $8,000 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 $4,500 (non-taxable income) and $19,000 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.