According to the pic, answer this question plz

With reference to your calculations in Question 1, explain why there is a difference between the Carrying Amount and the Tax Base? What effect does the TTD/DTD have on next year's income tax payable?

Equipment was purchased 4 years ago for $800,000. Depreciation is calculated 15% and 254 straight-line for accounting purposes and tax purposes respectively. Calculate the Carrying Amount Tax Base and TTD/DTD for this situation