Intermediate Accounting - Deferred Tax

The following are six independent situations occurring in the financial year ended 31 December 2018.

1. Madagascar Bhd. provides for repair expenses of RM200,000 in computing accounting profit for the year. These costs will only be paid in the year 2019.
2. A political donation is made by Berjasa Bhd. at the amount of RM40,000. Political donations are not allowed for tax purposes.
3. The trade and payables account of Sejiwa Bhd. includes an accrual for compensation to be paid to employees amounting to RM1 million. The amount is allowed for taxation when paid.
4. Neverland Bh recognizes development costs of RM50,000 as the research project has met the capitalization criteria. Amortization is made for the asset at the rate of 20% per annum. These development costs are allowed for taxation purposes at the time they are incurred.
5. Harvey Normie Bhd. has a machinery with a total cost to date amounting to RM1.2 million, accumulated depreciation being RM600,000. Capital allowances claimed to date amounting to RM500,000.
6. During the year, Batista Bhd. recognizes interest receivables amounting to RM12,000 from the companys investment in government bonds. The interest from the tax-exempt government bond will be received in 2019.

Required : For each situation, identify taxable or deductible temporary differences for the year ended 31 December 2018. Justify your answers.