The accounting profit before tax of Carlton Ltd for the year ended 30 June 2022 is $60 000. The draft statement of financial position as at 30 June 2022 includes the following assets and liabilities. 2022 2021 Cash $8000 $6500 Accounts receivable 41000 35000 Allowance for doubtful debts (2000) (1700) Inventories 67000 48000 Machinery 200000 200000 Land Accumulated depreciation-machinery Deferred tax asset (150000) (100000) 120 000 100 000 ? 5000 Accounts payable Deferred tax liability 71000 60000 ? 0 Additional information For the year ended 30 June 2022, Carlton Ltd incurs doubtful debts expense of $1000. For accounting purpose, the machinery is depreciated over 4 years using straight-line depreciation with residual value of zero. For tax purpose, the machinery is depreciated over 5 years using straight-line depreciation with residual value of zero. . The tax rate is 30%. The company has $8 000 in tax losses carried forward from the previous year. A deferred tax asset was recognised for these losses. Taxation legislation allows such losses to be offset against future taxable profit. Land is revalued up by $20 000 for the year ended 30 June 2022. required: Prepare the current tax worksheet for the year ended 30 June 2022 and calculate the current tax liability