Assume that a companys only temporary difference for tax-effect accounting purposes relates to the depreciation of a plant. The plant was acquired on 1 January 2018 at a cost of $360,000. For accounting purposes its useful life is estimated to be 10 years after which time it is expected to have $50,000 residual value. For tax purposes it is to be fully written off over 8 years at 12.5% p.a. of its original cost. The tax rate is 30%. Part-year depreciation is calculated on a monthly basis. What would be the tax difference at 30 June 2021 and is it a deductible temporary difference or a taxable temporary difference?