1) Ms Nokwa Dlamini is a registered VAT vendor. The current VAT rate is 15%. She bought good to the value of R40 9040( including VAT) during the month of December 2022. Calculate tax receivable. A. R5 340 B. 5 600 c. R6 141 D. R35 600 2) A Deferred tax liability is created when taxation was charged and should not have been charged. The Deferred tax asset account is debited, and income tax account will be credited. True or False 3) The main differences between a differed tax balance and current tax balance are: The current tax balance refers to the tax that will be owed to or by the tax authorities and The Deferred tax balance refers to the tax owed to or by the tax authorities True or False 4) if the intention by management is to keep the asset, the differed tax revaluation will be based on the expected cost incurred from the non-current asset. True or False 5) Substantively enacted tax rates existed at the reporting date and will affect the measurement of income tax at the reporting date True or False