In $2023,$ Vaughn Ltd$,$ which follows IFRS, reported accounting income of $$328,000$ and the $2023$ tax rate was $18\%.$ Vaughn had two timing differences for tax purposes:

CCA on the company's tax return was $$346,300.$ Depreciation expense on the financial statements was $$222,000.$

Accrued warranty expense for financial statement purposes was $$84,700($accrued expenses are not deductible for taxpurposes$).$ This is the first year Vaughn offers warranties.

Both of these timing differences are expected to fully reverse over the next four years, as follows:

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciation$],[$Difference$]],\backslash$table$[[$Warranty$],[$Expense$]],$Rate$],[2024,$$$41,700,$$$11,000,17\%$