please answer all the questions immediately thankyou

36. Under PAS 12, which of the following is odd one out? * (1 Point) Nondeductible surcharges Dividends received Cost of goods sold Interest received from bank deposits 37. It is a benefit plan under which an entity pays a fixed contribution into a separate entity (fund) and will have no legal or constructive obligation to pay further contribution if the fund becomes insufficient to pay employee benefits. (1 Point) Postemployment benefit plan Defined benefit plan Defined contribution plan IN O Multi-employer plan 38. Short-term employee benefits include all of the following, except (1 Point) m Wages, salaries and social security contributions, Nonmonetary benefits for current employees, such as medical care housing, car and free and subsidized goods. O Short-term compensated absences Profit-sharing and bonuses payable in more than twelve months after the end of the period in which the employees render the related senice 39. It is the net profit or loss for a period before deducting tax expense. Question in (1 Point) Taxable profit Gross profit hs Accounting profit Net profit 40. The carrying amount of a deferred tax asset shall be reviewed at the end of each reporting period. (1 Point) TRUE FALSE