Blossom Corp. reported the following differences between SFP carrying amounts and tax bases at December 31, 2022: Carrying Amount Tax Base Depreciable assets $106,000 $71,550 Warranty liability (current liability) 20,500 0 Pension liability (long-term liability) 40,600 The differences between the carrying amounts and tax bases were expected to reverse as follows: 2023 2024 After 2024 Depreciable assets $18,000 $14,000 $2,450 Warranty liability 20,500 0 0 Accrued pension liability 12,000 10,000 18,600 Tax rates enacted at December 31, 2022 were 31% for 2022, 30% for 2023, 29% for 2024, and 28% for 2025 and later years. During 2023, Blossom made four quarterly tax instalment payments of $7,500 each and reported income before income tax on its income statement of $111,100. Included in this amount were dividends from taxable Canadian corporations of $3,900 (non-taxable income) and $22,000 of expenses related to the executive team's golf dues (non-tax-deductible expenses). There were no changes to the enacted tax rates during the year. As expected, book depreciation in 2023 exceeded the capital cost allowance claimed for tax purposes by $18,000, and there were no additions or disposals of property, plant, and equipment during the year. A review of the 2023 activity in the Warranty Liability account in the ledger indicated the following: Balance, Dec. 31, 2022 $20,500 Payments on 2022 product warranties (20,900) Payments on 2023 product warranties (5,600) 2023 warranty accrual 28,300 Balance, Dec. 31, 2023 $22,300 All warranties are valid for one year only. The Pension Liability account reported the following activity: Balance, Dec. 31, 2022 $40,600 Payment to pension trustee (68,000) 2023 pension expense 56,000 Balance, Dec. 31, 2023 $28,600 Pension expenses are deductible for tax purposes, but only as they are paid to the trustee, not as they are accrued for financial reporting purposes. Blossom reports under IFRS. (a) Calculate the Deferred Tax Asset or Deferred Tax Liability account at December 31, 2022. Deferred tax