b$.$ Meditech Solutions Ltd$.$ is a technology company specializing in medical devices and AI$-$based diagnostic tools. Below is the summary of some of its year$-$end balances for the fiscal year ended December $31,2024.$ The treatment for tax purposes is based on relevant jurisdictional tax codes. You are required to calculate the carrying amount, tax base, and determine whether there is a temporary difference that gives rise to a deferred tax asset $($DTA$)$ or deferred tax liability $($DTL$).$ Assume the applicable tax rate is $\backslash (30\backslash \%\backslash ).1.$ Meditech Solutions reported a government R$\backslash$&D grant receivable of $\backslash (\backslash$mathbf$\{$C $2\}\backslash )$ million on its balance sheet. The grant is recognized in revenue over two years for accounting, but it is fully taxable in the year of receipt under tax rules. II$.$ The company capitalized $66$ million in product development. For financial reporting, it amortizes this cost over $3$ years, starting from $2024.$ For tax purposes, the entire cost is deductible in the year incurred. III. The company prepaid $\backslash (\backslash$mathbf$\{6450,000\}\backslash )$ in consulting fees in December $2024$ for services to be delivered in $2025.$ Under accounting standards, this amount is treated as a prepaid asset, but it was fully deducted in $2024$ for tax purposes. IV$.$ Meditech recorded $\backslash (\backslash$mathbf$\{6800,000\}\backslash )$ as inventory obsolescence provision. The net carrying amount of inventory on the balance sheet is $\backslash (7\mathrm{.}2\backslash )$ million. However, tax regulations allow only $\backslash (50\backslash \%\backslash )$ of the provision to be deductible. V$.$ The company collected $\backslash (\backslash$mathbf$\{1.2\}\backslash )$ million in advance from customers for a diagnostic subscription service valid for $2025.$ This was recorded as unearned revenue $($liability$)$ under accounting, but it was fully taxed in $2024.$