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The following represents an extract from the Statement of Financial Position of the assets and liabilities of Victoria Limited for the years ending 30 June 2021 and 2020.

Asset	2021 ($)	2020 ($)
Plant & Equipment	144,000	96,000
Less: Accumulated Depreciation	(30,600)	(14,400)

Additional information:

--Victoria Limited purchased new plant and equipment on 1 April 2021. The accounting and tax depreciation rates of plant and equipment are 15% and 20% respectively.

Prepare the deferred tax worksheet for Victoria Limited for the year ended 30 June 2021

Relevant asset	Carrying Amount	Tax Base	Taxable temporary difference	Deductible temporary difference
Plant & Equipment	?	?	?	?

2021 2020 $ $ Assets Cash Accounts receivable Allowance for doubtful debts 13,000 177,000 (16,000) 128,000 8,000 ? 27,000 (13,500) 144,000 (30,600) 10,400 171,600 (14,000) 149,800 6,000 12,000 Inventory Prepaid rent Deferred tax asset Development costs Less: Accumulated amortisation Plant & equipment Less: Accumulated depreciation Liabilities Bank overdraft Accounts payable Current tax liabilities 24,000 (6,000) 96,000 (14,400) 41,860 38,200 10,197 35,100 31,200 9,254 10,400 26,000 12,500 Unearned Interest revenue 13,000 27,560 12,500 Provision for employee benefits Borrowings Deferred tax liability Additional Information: ? 5,138 a) Interest and rent revenue are assessable when the cash is received and deductible when the cash is paid. Employee benefits are allowed for tax deduction when the payment is made. b) Tax deduction on development costs is claimed at time of payment. c) Doubtful debts are deductible for tax purposes when the debt is written off. d) Jack Limited purchased new plant and equipment on 1 April 2021. The accounting and tax depreciation rates of plant and equipment are 15% and 20% respectively. e) The taxable income of Jack Limited for the year ended 30 June 2021 is $70,800. f) The current tax rate is 30%