At the end of the current year, an entity has borrowings with a carrying amount of 1 000. There are no tax consequences when the loan is repaid. The tax rate is 28%. The tax base of the loan, the temporary difference and the deferred tax at the end of the current year amount to: Select one: 0 a. Tax base is EO. No temporary difference. No deferred tax b. Tax base is 1000. Taxable temporary difference of 1 000. Deferred tax liability of 280. 0 c. Tax base is 0. Deductible temporary difference of 1 000. Deferred tax asset of 280 d. Tax base is 1000. No temporary difference. No deferred tax e. Tax base is 0. Taxable temporary difference of 1 000. Deferred tax liability of 280