Part II (4 marks) The following information was extracted from the Statement of Financial Position of Winter Ltd for the year ended 30 June 2021: Assets $ $ Account receivable 50,000 Allowance for doubtful debts (4,000) 46,000 Property, plant and equipment 200,000 and (50,000) 150,000 Accumulated depreciation - Property, plant equipment Additional information: The accumulated depreciation for tax purposes at 30 June 2021 was $150,000. Required: Calculate the deferred tax implication (deferred tax asset or deferred tax liability) for each of the above items, in accordance with AASB 112 Income Taxes. Assume a tax rate of 30%. ANSWER HERE: Tax Base Carrying Amount Taxable Temporary Difference Deductible Temporary Difference Account Receivable Property Plant & Equipment 10 0 00 0