QUESTION $1[50$ MARKS$]$ Exam Ltd has a partially completed worksheet for $28$ February year end. Carrying Amount Tax Base Temporary difference Deferred Tax Property, Plant and equipment Balance $28/02/2020155000125000??$ Movement $????$ Balance $28/02/2021135000???$ Rent received in advance Balance $28/02/20203000???$ Movement $????$ Balance $28/02/20216000???$ Interest income receivable Balance $28/02/20200???$ Movement $????$ Balance $28/02/2021220000???$ During the year there were no purchases or sales of Property, plant & equipment. The income tax treatment of these items is as follows: $$ Wear and tear on PPE Annual allowance of R$30000$ Rent received in advance Taxable in year of receipt $$ Interest income receivable Taxable in year interest is earned The profit before tax is R$100000.$ The tax rate is $30\%$ The current tax payable general ledger account has a credit balance of R$15000$ on $1$ March $20\mathrm{.}20$ and no payments have been made during the year to $28$ February $20\mathrm{.}21.$ Required: a$)$ Complete the deferred tax working paper. $(25$ marks