1. Make in each of the following points the adjustment needed to obtain the tax base of the Corporate Tax, basing the response and establishing the amount that corresponds. You must also indicate if you are facing a temporary or permanent difference. In points 8 and 9 you should not propose any adjustment, in these two cases you should describe how they affect the liquidation of the Corporate Tax. 1. The machinery was acquired for c 52,000 in January 2014. An accounting depreciation expense of $ 7,000 is provided. Fiscally a maximum amortisation coefficient of 12% and a maximum period of 18 years is established