. (a) Calculate the deferred taxation on truck 1 for the year ended 31 December 2019 if the inland revenue department for capital allowance purposes allowed for the truck to be written off over four years on the straight-line basis with nil residual value. The rate of taxation is 30%.

1. Calculate the total depreciation to be charged on delivery trucks for the year ended 31 December 2022. The annual mileage of the trucks is given below: Annual Mileage of Trucks Trucks Mileage Mileage Mileage Mileage 2019 2020 2021 2022 Truck 1 60,000 50,000 80,000 40,000 Truck 2-Truck sold 55,000 60,000 30,000 45,000 Truck 3-New truck 30,000