On 31 March 2023, interest receivable with a carrying amount of $300 is stated on the Statement of Financial Position. Related interest revenue of $300 will be taxed later when it is received. The end of the reporting period is 31 March 2023. Tax Rate = 30% REQUIRED: Measure the amounts of Tax Base, Temporary Difference, and Deferred Tax. Identify the nature of Temporary Difference, and Deferred Tax respectively at the end of the reporting period. ANSWER: Tax Base: $ Temporary Difference: $ (T or D or N) Deferred Tax: $ Taxable or Deductible or None Liability or Asset or None (L or A or N)