QUESTION 4 (20 MARKS) The following are THREE (3) independent situations occurring in the financial year ended 31 December 2019. A political donation is made by Beria Rima Berhad at the amount of RM40,000. Political donation is not allowed for tax purposes. Karisman Berhad recognizes development costs of RM50,000 as the research project has met the capitalization criteria. Amortization is made for the asset at the rate of 20% per annum. The development costs are allowed for taxation purpose at the time they are incurred. During the year, Normy Berhad recognizes interest receivables amounting to RM25,000 from the company's investment in government bonds. The interest from the tax-exempt government bond will be received in 2020, Required: For each of the situation above, identify taxable or deductible temporary differences for the year ended 31 December 2019. (6 marks) (CLOI:PLOI:C2)