(c) On 1 January 2020, the deferred tax liability brought forward for Caca Bhd. was RM255,000. Statement of financial position as at 31 December 2020 Assets RM RM Property 6,000,000 Accumulated depreciation (2.740.000) 3,260,000 Plant 3,250,000 Accumulated depreciation (1.150.000) 2,100,000 810,000 Research and development Accumulated depreciation (225.000) 585,000 RM RM Liabilities Provision for warranties 28,500 Additional Information: 1. Tax rules allows full deduction for research and development when incurred. 2. Tax rules allow full deduction on cash spent on actual repairs and refunds on warranties given 3 Tax rate changed from 25% to 20%. 4. The plant was revalued and the surplus on revaluation was RM210,000. 5. Tax depreciated value (tax base) of property was RM2,750,000. 6. Tax depreciated value (tax base) of plant was RM1.945,000. Required: For the year ended 31 December 2020: (a) (b) Calculate the deferred tax expense. (7 marks) Prepare the deferred tax account