A company buys a computer for $2 000 on 1 January 2013. The computer has a useful life of 5 years after which it has no residual value. Depreciation is on a straight line basis. In terms of a government incentive, the full cost of computers is allowed in the year of purchase. Required For the first 2 years, calculate: a) The carrying amount of the computer as well as its tax base. b) The temporary differences.