For the year ended December $31,2020,$ Nash Ltd$.$ reported income before income taxes of $$190,500.$ Prior to $2020$ taxable income

and accounting income was the same each year.

In $2020,$ Nash Ltd$.$ paid $$123,900$ for advertising; of this amount, $$41,300$ was expensed in $2020.$ The remaining $$82,600$ was treated

as a prepaid expense for accounting purposes and would be expensed equally over the $2024-2025$ period. The full $$123,900$ was

deductible for tax purposes in $2020.$

The company paid $$32,500$ in $2020$ for membership in a local golf club $($which was not deductible for tax purposes$).$

In $2020$ Nash Ltd$.$ began offering a $1-$year warranty on all merchandise sold. Warranty expenses for $2020$ were $$25,200,$ of which

$$20,300$ was actual repairs for $2020$ and the remaining $$4,900$ was estimated repairs to be completed in $2021.$

Meal and entertainment expenses totalled $$43,200$ in $2020,$ only half of which were deductible for income tax purposes.

Depreciation expense for $2020$ was $$104,900.$ Capital Cost Allowance $($CCA$)$ claimed for the year was $$136,700.$ Depreciation and

CCA relate to an asset that was purchased on January $1,2020$ for $$524,500.$

Nash was subject to a $25\%$ income tax rate for $2020.$ Nash follows IFRS.

Calculate the amount of any deferred asset and$/$or liability for $2023$