1.  A machine is purchased on $1$ April $2020$ at a cost of R$1000.$ For the year ending $31$ March $2021,$ the depreciation expense amcurst to $8200$ and tax allowwances amount to $\mathrm{????}300.$ The tax rate is $28\%$

The temporary difference and deferred tax implications are:

A$.$ Deductible lemporary difference of R$100$ and a deferred tax lability of R$28$

B$.$ Deductble temporary difference of R$700$ and a deferred tax asset of R$196$

C$.$ Taxable temporary d merence of R$100$ and a deferred tar asset of R$28$

D$.$ Taxable temporary difference of R$100$ and a deferred tax liability of R$28$

2. Evaluate each of the following without the use of a calculator. Show all workings $($steps$).$ Write down the answer in the simplest form.

$1\surd 324\backslash$times $\surd 648(3)$

$2(12\backslash$times $18+316)-$:$(58+316)(3)$