Jacarta Co buys equipment for $80,000 on 1 January 20X1 and depreciates it on a straight-line basis over its expected useful life of 5 years. It has no other non-current assets. For tax purposes, the equipment is depreciated at 25% per annum on a straight-line basis. Accounting profit before tax for the years 20X1 to 20X5 is $30,000 per annum. The tax rate is 30%. Required: Show the calculations of current and deferred tax for the years 20X1 to 20X5.