i'm confusing that what are the carry amount and tax base of PPE for tax purpose in this case? can you please explain that. thanks.

Part B (10I marks) This question is NOT related to Part A The following represents an extract from the Statement of Financial Position of the assets and liabilities of Loyd Limited for the years ending 30 June 2019 and 2018. 2019 2018 $ $ Assets Accounts receivable 55 000 46 000 Allowance for doubtful debts as 200 .5339] Interest receivable 7 300 8 500 Development costs 90 000 80 000 Less: Accumulated amortisation (45 000) (20 000) Plant 8 equipment Less: Accumulated de Deferred tax liability Unearned rent revenue Loan Provision for Ion u Additional In formation: a) Interest and rent revenue are both assessable when the cash is received. b) A deduction of 125% for development costs can be claimed when the costs are paid. c) Doubtful debts are deductible for tax purposes when the debt is written off. d) Loyd Ltd sold an item of equipment on 1 March 2019 for $26,000. For tax purposes the canying amount of equipment sold was $19,000. There were no other disposals or acquisitions of equipment dunng the year. e) The tax deduction for depreciation for 2019 was $18,000 and the accumulated depreciation at 30 June 2018 for taxation purposes was $65,000. f) Long-service leave is deductible when the payment is made. 9) The current tax rate is 30% Required: Prepare the deferred tax worksheet for Loyd Limited for the year ended 2019 and prepare the necessary journal entries to record movements in the deferred tax accounts. (10I marks)