Handel Ltd acquired a depreciable asset costing $80000 on 1 July 2016. For accounting purposes it is to be depreciated on a straight-line basis over five years with an assumed zero scrap value. For tax purposes it is to be depreciated on a straightline basis over four years with an assumed zero scrap value. The tax rate is 30%. What are the carrying amount and tax base at 30 June 2019 (the end of the third year)? carrying amount $48000 and tax base $60000 None of the given answers. carrying amount $48000 and tax base $40000 carrying amount $32000 and tax base $20000 carrying amount $20000 and tax base $32000