Expert Limited is a retail company with a 28 February year-end. The following relates to the companys tax matters:

	2023	2022
Estimated taxable income	R995 200	R878 700
Actual taxable income per assessment	N/A	R870 200
Deferred tax asset - 1 March.	R155 400	R125 200
Deferred tax asset - 28 February.	R147 800	R155 400

Expert Limited received a tax refund from SARS of R3 200 on 28 August 2022. Upon receipt of the refund, the accountant processed the following journal:

Account	Debit	Credit
Bank (SFP)	3 200
Taxable payable (SFP)		3 200
(Account for SARS refund on 2022 assessment)

Assume a corporate income tax rate of 28%.

REQUIRED:

Prepare the income tax expense note, including comparative figures, of Expert Limited for the year ended 28 February 2023. A tax rate reconciliation is not required.