West Group of Industries Balance Sheet as at $30$ June $2023$

Assets $($$$000)$

Computers at cost: $300$

Accumulated depreciation: $(60)$

Accounts receivable: $100$

Allowance for doubtful debts: $(10)$

Liabilities

Provision for warranty costs: $30$

Provision for employee benefits $($Long Service Leave$)$: $20$

Additional Information

West Group of Industries depreciates computers over five years for accounting purposes but over three years for tax purposes using the straight$-$line method.

No amounts were paid for long service leave or warranty claims during the year.

What is the balance of the deferred tax liability and deferred tax asset as at $30$ June $2023?$