A company bought a machine for Rs$\mathrm{.}40,000$ with a life of $8$ years with no residual value. Taxation authorities allow a depreciation allowance is $25\%$ on a straight$-$line basis. Tax rate is $30\%.$ 

A$.$ Calculate the timing difference over the entire life of the asset as per IAS$-12.$

B$.$ Calculate the deferred tax for the first four years.