1. VMI has investments classified as fair value through profit or loss that were purchased in 2019 for $295,000. There was no change in the fair market value in 2019. In 2020, the fair market value of the investments has increased to $315,000.

2. At the end of 2020, VMIs total net book value of all property, plant, and equipment was $850,000. The total undepreciated capital cost balance at the end of 2020 was $942,000.

3. VMI accrues a liability for warranty obligations in the year products are sold. The opening balance of the warranty liability account for 2020 was $12,000. No warranty claim costs were incurred during 2020.

4. The following items were included in expenses for 2020: a) Meals and entertainment expense: $10,500 b) Warranty expense: $6,000 c) Depreciation: $150,000 5. VMIs effective corporate tax rate is 32%

PLEASE ANSWER FILL THE GIVEN BELOW TABLE IN COLUMN B FILL THE TYPE OF DIFFERENCE MEANS ITEM IN A COLUMN PERMANENT, TEMPORARAY , BOTH AND IN COLUM C FILL THE AMOUNT OF DEFERRED INCOME TAX OR LIABILITY

A	B	C
Account	Type of difference	Amount of deferred income tax asset or liability
Meals and entertainment
Investment at FVTPL
Equipment
Warranty