State the tax base of each of the following liabilities and any resulting temporary difference. (a) Current liabilities include accrued expenses with a carrying amount of $1,000. The related expense will be deducted for tax purposes on a cash basis. (b) Current liabilities include interest revenue received in advance, with a carrying amount of $10,000. The related interest revenue was taxed on a cash basis. (c) Current liabilities include accrued expenses with a carrying amount of $2,000. The related expense has already been deducted for tax purposes. (d) Current liabilities include accrued fines and penalties with a carrying amount of $100. Fines and penalties are not deductible for tax purposes. (e) A loan payable has a carrying amount of $1m. The repayment of the loan will have no tax consequences.