what is the correct answer and why?

and answer of number 5 and 6

5. Deferred tax asset and current tax is differentiated based on; a. The amount and the period which the taxes have been paid b. The amount of income tax overpaid by the business entity c. The period which the income taxes to be paid d. The deferred tax assets is disclosed in balance sheet, and current tax is disclosed in income statement Section B: True / False Question 1. Current tax for current and prior periods shall, to the extent unpaid, be recognised as an asset. 2. Current tax for current and prior periods shall, to the extent overpaid, be recognised as an asset. 3. If the amount already paid in respect of current and prior periods exceeds the amount due for those periods, the excess shall be recognised as an asset. 4. If the amount already paid in respect of current and prior periods less than the amount due for those periods, the excess shall be recognised as an asset. 5. A deferred tax asset is an asset on a company's balance sheet that may be used to reduce its taxable income. 6. A deferred tax asset is an liability on a company's balance sheet that may be used to reduce its taxable income. 7. Deferred tax asset/liability is recorded in Statement of Comprehensive Income under the Expenses items. 8. Deferred tax asset is recorded in Statement of Financial Position under the Expenses items. 9. Current tax income is calculated based on Taxable Profit X Tax Rate. 10. Temporary Differences is the carrying amount - tax base