Calculate the carrying amount and the tax base of the following assets and liabilities at $30$ June $2024$ using the following table $($for each part, briefly explain, either showing your workings or providing a written explanation, how you determined the tax base$)$:

Account Carrying amount Taxable amount Deductible amount Tax base

The opening balance of the prepaid insurance at $1$ July $2023$ is $$30000.$ The annual premium of $$144000$ was paid in March $2024,$ with $$138000$ expensed during the year ended $30$ June $2024.$ Prepare the Prepaid insurance T account.