Sandhill Corp.$\text{'}$s operations in $2023$ had mixed results. One division, Vincenti Group, again failed to earn income at a rate that was high enough to justify its continued operation, and management therefore decided to close the division. Vincenti Group earned revenue of $\backslash (\backslash$$ $122,000\backslash )$ during $2023$ and recognized total expenses of $\backslash (\backslash$$ $115,400\backslash ).$ The remaining two divisions reported revenues of $\backslash (\backslash$$ $283,000\backslash )$ and total expenses of $\backslash$$$221,200$ in $2023.$ In preparing the annual income tax return, Sandhill's controller took into account the following information: $1.$ The CCA exceeded depreciation expense by $\backslash (\backslash$$ $4,200\backslash ).$ There were no depreciable assets in the Vincenti Group division. $2.$ Included in the Vincenti Group's expenses is an accrued litigation loss of $\backslash (\backslash$$ $5,300\backslash )$ that is not deductible for tax purposes until $2024.3.$ Included in the continuing divisions' expenses are the president's golf club dues of $\backslash (\backslash$$ $5,600\backslash ),$ and included in their revenues are $\backslash (\backslash$$ $1,700\backslash )$ of dividends from taxable Canadian corporations. $4.$ There were no deferred tax account balances for any of the divisions on January $1,2023.5.$ The tax rate for $2023$ and future years is $\backslash (30\backslash \%\backslash ).6.$ Sandhill reports under IFRS. Calculate the taxable income and income tax payable by Sandhill in $2023$ and the Deferred Tax Asset or Deferred Tax Liability balances at December $31,2023.$