2) On 1 January 2011, Zee Bhd acquired a plant for RM800,000 and estimated the economic life be 10 years and zero residual value. Capital allowance for tax purposes is 30% per annum There are no other items that will give rise to taxable temporary difference or deductible based on cost, temporary difference. Income tax rate is 25%. Required: Calculate the deferred tax liability at the end of year 2013 and the amount charged in the income statement for the year ended 31 December 2013