Skysong Corporation follows IFRS. Prior to $2022,$ the accounting income and taxable income for Skysong were the same. On January

$1,2022,$ the company purchased equipment at a cost of $$1,278,000.$ For accounting purposes, the equipment was to be depreciated

over six years using the straight$-$line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate

of $30\%$ and was eligible for the Accelerated Investment Incentive $(1\mathrm{.}5$ times the CCA rate applies for $2022).$ Skysong's income before

tax for accounting purposes for $2023$ was $$11,300,000.$ The company was subject to a $20\%$ income tax rate for all applicable years and

anticipated profitable years for the foreseeable future.

$($a$)$

Calculate the amount of the temporary difference for equipment and net change in deferred tax asset$/$liability$.$

Net change in deferred tax asset$/$liabilitySkysong Corporation follows IFS. Prior to $2022,$ the accounting income and taxable income for Skysong were the same. On January $1,2022,$ the company purchased equipment at a cost of $$1,278,000.$ For accounting purposes, the equipment was to be depreciated over six years using the straight$-$line method and no residual value. For income tax purposes, the equipment was subject to a CCA rate of $30\%$ and was eligible for the Accelerated Investment Incentive $(1\mathrm{.}5$ times the CCA rate applies for $2022).$ Skysong's income before tax for accounting purposes for $2023$ was $$11,300,000.$ The company was subject to a $20\%$ income tax rate for all applicable years and anticipated profitable years for the foreseeable future.

$($a$)$

Calculate the amount of the temporary difference for equipment and net change in deferred tax asset$/$liability$.$

Net change in deferred tax asset$/$liability