Tax Me UP Ltd. ,recorded pre-tax accounting income of $225,000 in the current year. It does not have any permanent differences and the only temporary difference relates to $45,000 unearned revenue that it recorded for accounting purposes. Tax Me Up expects that it will satisfying and extinguish this liability equally over the following three years. The current enacted tax rate is 38%. The enacted tax rates for the following three years are 32%, 38%, and 44%, respectively. Under IFRS, what deferred tax amount should Tax Me UP record for this temporary difference?

Tax Me UP Ltd. recorded pre-tax accounting income of $225,000 in the current year. It does not have any permanent differences and the only temporary difference relates to $45,000 unearned revenue that it recorded for accounting purposes. Tax Me Up expects that it will satisfying and extinguish this liability equally over the following three years. The current enacted tax rate is 38%. The enacted tax rates for the following three years are 32%,38%, and 44%, respectively. Under IFRS, what deferred tax amount should Tax Me UP record for this temporary difference