al Accounting 202_S2_2021 SI FAC6125 / General / Test one (2021) Financial accounting 202 Time left 1 23.40 A company capitalised development costs of N$ 320 000 during the year An amount of N$ 50 000 was recognised as an amortisation expense Assume that the tax authonties will allow the capitalised costs to be written off over a period of 4 years as a tax allowance What is the deferred tax to be recognised assuming a 28% tax rato