State the tax base of each of the following liabilities:- (a) Current liabilities include accrued expenses with a carrying amount of RM10,000. The related expense will be deducted for tax purposes on a cash basis. [2 marks] (b) Current liabilities include interest revenue received in advance, with a carrying amount of RM10,000. The related interest revenue was taxed on a cash basis. [2 marks] (c) Current liabilities include accrued expenses with a carrying amount of RM5,000. The related expense has already been deducted for tax purposes. [2 marks] (d) A loan payable has a carrying amount of RM1million. The repayment of the loan will have no tax Consequences. [2 marks]