(x) From the given information, you are required to compute the Deferred Tax Assets (DTA) and Deferred Tax Liability (DTL) for CBDT Ltd as on 31st March 2023. The tax rate applicable is 35%. (i) The company has charged a depreciation of 7,42,900 in its Books of Accounts while as per Income Tax computation, the depreciation available to the company is 8,65,400. (ii) The company has made Provision for Doubtful Debts for 54,300 during the year. (iii) The company has debited Share Issue Expenses of 6,23,500 which will be available for deduction under the Income Tax Act from the next year. (iv) The expenses of 7,84,500 has been charged to the Profit and Loss Account which are disallowed under the Income Tax Act. (v) The company has made a Donation of 2,00,000 which has been debited to the Profit and Loss Account and only 50% thereof will be allowed as a deduction as per Income Tax Act. (A) DTA 2,18,225, DTL (B) DTA 2,18,225, DTL (C) DTA 2,18,252, DTL (None of the above 42,875 42,857 42,875