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2. Calculate the carrying amount and tax base of the liability in each of the following (1) Current liabilities include accrued wages with a carrying amount of $100. The related expense has already been deducted for tax purposes on an accrued basis, (2) Current liabilities include accrued fines and penalties with a carrying amount of $100. Fines and penalties are not deductible for tax purposes. (3) A loan payable has a carrying amount of $100. The repayment of carrying amount of the loan will not give rise to taxable or deductible amounts. (4) Current liabilities include interest revenue received in advance, with a carrying amount of $100. The related interest revenue was taxed on a cash basis. (5) A foreign currency loan payable has a carrying amount on initial recognition of $100. Subsequently, the carrying amount is reduced to $90 to reflect the change in exchange rates (an unrealized foreign exchange gain). Exchange gains only Insable when they are realized