3. Sammex purchased medical equipment for $65,000 on 1 January 2002 . A useful life of 5 years and straight-line basis are assumed for depreciation purposes. For tax purposes, tax losses may be carried back against taxable income from the previous 5 years and the medical equipment is depreciated straight-line at 25% p.a. For the year 2001 , the entity's taxable profit was $30,000. The tax rate is 40%. Compute the deferred tax and current tax in years 2002 to 2006 of the purchase of the equipment assuming zero profits/losses after depreciation in years 2002 to 2006