Consider each of the following assets and liabilities which appear in a company's statement of financial position at 30 April 2024:
(a) A motor lorry which originally cost £100,000 is shown at its written down value of £20,000. For tax purposes, its written down value is £30,000.
(b) A long-term bank loan is shown at £60,000. The repayment of this loan will have no tax consequences.
(c) An amount receivable is shown at £45,000. Of this, £25,000 has already been taxed but the remaining £20,000 will be taxed in the accounting period in which it is received. The whole £45,000 has already been included in accounting profit.
(d) An amount payable is shown at £3,000. This relates to an expense which has already been deducted when computing the company's accounting profit but which will not be deducted for tax purposes until it is paid. 

Compute the tax base of each of these assets and liabilities and identify any taxable or deductible temporary differences.