Wendy Green (Wendy) is the financial accountant at Flower Boutique Limited (FB Limited). Wendy is currently finalising FB Limited's current tax liability for the financial year ended 30 June 2021. Wendy has collected the following relevant information 2021 $000 Income Revenue 900 Other income 100 Total Income 1,000 Expenses Depreciation expense - Property, plant, and equipment Annual leave expense 40 15 45 Other expenses Total expenses 100 Accounting profit before tax 900 Wendy has also collected the following notes. 1. Other income includes $10,000 of exempt income (i.e. not assessable for tax purposes). 2. Accumulated depreciation for tax purposes was $150,000 at 30 June 2020 and $200,000 at 30 June 2021. There have been no additions or disposals of property, plant, equipment during the year. 3. Annual leave is deductible for tax purposes when paid. The provision for annual leave was $70,000 at 30 June 2020 and $40,000 at 30 June 2021 4. Other expenses include fines of $5,000, which are non-deductible for tax purposes 5. As at 30 June 2021, the company has $20,000 of unutilised carry forward tax losses. 6. The statutory tax rate is 30%. Required: Show how Wendy calculates FB Limited's current tax liability for the financial year ended 30 June 2021 in accordance with NZ IAS 12 Income Tax. Note: Show all your workings