Bowen Ltd has an equipment on its balance sheet on 30 June 2022. The equipment originally cost Bowen Ltd $120 000 on 1 July 2019. The equipment is depreciated at 25% p.a. straight-line for accounting purposes, but the allowable depreciation rate for taxation is 20% p.a. Which of the following statement is correct as of 30 June 2022? O The tax base of the equipment is $48 000 O The future deductible amount of the equipment is $30 000 O The taxable temporary difference of the equipment is $18 000 O None of the other options O The deferred tax liability associated with the equipment is $54 000