b. The Financial Accountant of Abodie Ltd is finalising the financial statements of Abodie Ltd for the year ended 31 August 2021. The following items are being considered for deferred tax purpose: At year end, Abodie Ltd's property, plant & equipment had tax base and carrying value of GH72 million and GH95 million respectively. The company's provision for decontamination costs was GH11 million (appropriately discounted) at the year end. Decontamination costs are tax deductible when paid. The company had inventory with carrying value of GH24 million. This did not agree with the tax base because of GH3 million write-down for obsolete items. Tax relief is only granted for inventories upon sale. The company incurred GH15 million in respect of new software development during the year which was capitalised and will be amortised over the next 5 years. Full years charge is required in the first year of completion or purchase. This cost was deducted in the current year for tax purposes. The company is liable for income tax at 30%. Required: Compute the company's deferred tax liability at 31 December 2021.