Lion limited has a profit before tax of R$250000$ for the year ended $31$ December $2013.$ When calculating these figures, the following was correctly accounted for.

$1.$ Telephone payment of R$5000$ is due for $2013$ but has not yet been paid $($deductible for tax purposes in the current year$)$

$2.$ Unearned sales income of R$18000$ received in advanced in respect of $2014($taxable in current year$)$

$3.$ Interest income of R$7000$ is received $($taxable in current year$)$

$4.$ The rent for the first month in $2014$ of R$10000$ has already been paid $($deductible for tax purposes in the current year$)$

$5.$ Dividend income of R$12000$ was earned during $2013($not taxable$)$

$6.$ A donation of R$6000$ was paid during $2013($not deductible for tax purposes$)$

$7.$ Depreciation of R$40000$ was expensed during the year. The tax authority has calculated wear and tear to be R$25000.$ The applicable tax rate is $30\%$ on taxable profits. There are no other permanent or temporary differences other than those apparent from the above information. No dividend were declared during the year.

Required

$4\mathrm{.}1$ Calculate the taxable profit, current tax and deferred tax for the year.

$4\mathrm{.}2$ Prepare the taxation note for $31$ December $2013.$