On the 1st of March 2020, the company entered into lease agreement in order to lease a manufacturing machine with a cost price of R250 000 (VAT inclusive) the period of the lease is five years and the useful life of the machinery is estimated at six years. Monthly instalments are payable in arrears and amount to R5 947 (VAT inclusive). The company used the manufacturing machine for a qualifying purpose. Provide the differed tax movement per the balanc sheet method for the lease agreement for the financial year ending 31 December 2021. Clearly indicate whether the movement represents an income or an expense