$6.$ Calculate the carrying amount and the tax base of the following assets and liabilities at $30$ June $2024$ using the following table $($for each part, briefly explain, either showing your workings or providing a written explanation, how you determined the tax base$)$:

Account Carrying amount Taxable amount Deductible amount Tax base

i$.$ In July $2023,$ the company capitalised $$750000$ incurred in designing improved hearing aids. Expenditure on research and development is deductible in full for tax purposes when paid but amortised over five years for accounting purposes.