can someone solve this please

Jennifer Corporation completed, its board of directors authorized, and it issued its financial statements following IFRS for the year ended December 31, 2020, on March 10, 2021. The following events took place in early 2021. 1. On January 30, 19,000 common shares were issued at $45 per share. 2. On March 1, Jennifer determined after negotiations with the Canada Revenue Agency that income tax payable for 2020 should be $1.2 million. At December 31, 2020, income tax payable was recorded at $1.0 million Instructions a. Discuss how these subsequent events should be reflected in the 2020 financial statements. b. The controller of Jennifer Corporation believes that the income tax payable as at December 31, 2020, should not be increased to $1.2 million, because the original estimate of $1.0 million was based on the information available at the time of accrual, and recorded in good faith. The controller feels that the revised estimate of $1.2 million should be treated prospectively as a change in estimate. Do you agree or disagree with the controller's proposed accounting treatment of the income tax payable as at December 31, 2020? Discuss your conclusion from the perspective of investors. c. Would your answers for parts (a) and (b) differ if Jennifer Corporation had been following ASPE