these are all the info provided - no missing figures

Background information
The profit before tax, reported in the statement of comprehensive incme of Luckmore Ltd for the year ended 30 June		2020
amounted to:	2,780,000
Subscription revenue	86,000
Government award income	156,000
Doubtful debts expense	17,000
Depreciation (Equipment)	112,900
Depreciation (Buildings)	27,000
Maintenance expense	78,000
Employee benefits expense	52,000
Rent expense	26,000
Entertainment expense	43,400
The draft statements of financial position of the company at 30 June 2020 and 2019 showed the following assets and liabilities:
	2020 ($)	2019 ($)
Assets
Cash	182,000	199,000
Inventory	390,000	356,000
Accounts receivable	1,129,000	1,077,000
Allowance for doubtful debts	(90,000)	(83,000)
Prepaid rent	48,000	45,000
Equipment	1,129,000	1,129,000
Accumulated depreciation - Equipment	(564,500)	(451,600)
Buildings	695,000	695,000
Accumulated depreciation - Buildings	(278,000)	(250,000)
Land	434,000	434,000
Goodwill (net)	173,000	173,000
Deferred tax asset	?	8,460
Liabilities
Accounts payable	660,000	590,000
Provision for maintenance	139,000	104,000
Provision for employee benefits	95,000	69,000
Subscription received in advance	60,000	43,000
Deferred tax liability	?	0
Additional Information:
Subscription revenue is tax assessable when it is received in cash
Government award income is not tax assessable
Doubtful debts are tax deductible when the company actually incurs bad debts/write off
For accounting purpose, the equipment is depreciated using the annual straight line method at a rate of:		10%
For tax purpose, however, the equipment is depreciated using the annual straight line method at a rate of:		15%
Depreciation of buildings is not allowed as tax deductions and goodwill is not tax assessable
Employee benefits are tax deductible when they are paid in cash to the employees
Rent expense and maintenance expense are tax deductible when paid in cash
Entertainment expense is not allowed as tax deduction
Assume a tax rate for the financial years ending 30 June 2019 and 2020 to be:		30%
Required:
Calculate the taxable income/tax loss and the current tax liability (if any) for the financial year ended 30 June 2020.
Prepare a journal entry to recognise the current tax liability/tax loss.
Calculate deferred tax asset and deferred tax liability balances as at 30 June 2020.
Prepare the deferred tax journal entries for the year ended 30 June 2020.
Note that you are NOT required to prepare journals to offset the deferred tax asset and deferred tax liability balances.
Show your calculation using deferred tax worksheets by creating separate columns for:
carrying amount, tax base, taxable temporary differences and deductible temporary differences.
Assume that by 1 December 2020 there was a change in tax rate to:		27.50%
With reference to AASB112 Income Taxes, discuss the accounting treatment of the deferred tax asset and deferred tax liability
balances as at 1 December 2020 following a lower tax threshold for the 2020-2021 financial year.
Prepare the journal entries to record the effect of change in tax rate.