What is the Tax base for the below mentioned.

(i) Accounts receivable with a carrying amount of $1,900, net of an allowance for doubtful debts of $100. The accounts receivable are for the sale of inventory. (ii) Interest receivable with a carrying amount of $4000 is taxable on a cash basis (i.e. taxable when received). (iii) A loan payable has a carrying amount of $2000. The repayment of the loan will have no tax consequences. (iv) An entity has fines payable of $4000. Fines are not deductible for tax purposes