he following relates to Enfield Ltd's carrying amounts and tax base as at 30 June 2020.

Accounts

Carrying amount

Tax base

Liabilities

Trade payable

12,000

12,000

Provision for Annual leave

4,000

0

Income received in advance

2,000

0

How much is deferred tax assets and deferred tax liabilities as at 30 June 2020?

Select one:

DTA $1,800; DTL $600

DTA $0; DTL $1,800

None of these

DTA $600; DTL $1,800

DTA $1,800; DTL $0