QUESTION 2 1. Plant was purchased for R20 000 on 2 Jan 2021. Equipment was purchased for R25 000 on 2 January 2022. Land was purchased for R200 000 on 2 January 2016 Land is not depreciated and allowed by SARS Plant Equipment Depreciation 10% 20% W&T 20% 30% 2. Interest receivable on 31 December 2021 is R5 000 3. Dividend of R 2500 is receivable from wholly owned subsidiary at 31 December 2022 Calculate the deferred tax for the year ended 31 December 2021 and 2022 CARRYING AMOUNT TAX BASE TEMPORARY DIFF DTA/DTL (6 Marks)