Current Attempt in Progress

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

asset of $$28,200$ on its balance sheet. At December $31,2023,$ Carla Vista has five temporary differences. An analysis reveals the

following:

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 Carla Vista follows IFRS.