X Ltd has determined its accounting profit before tax for the year ended 30 June 2020 to be $133,440. Included in this profit are the items of revenue and expense shown below.

Doubtful debts expense	$ 16,200
Depreciation expense plant	$ 48,000
Insurance expense	$ 25,800
Annual leave expense	$ 30,800
Government grant (nontaxable)	$ 11,000
Entertainment expense (nondeductible)	$ 16,400
Gain on sale of plant	$ 6,000

The draft statement of financial position as at 30 June 2020 included the following assets and liabilities:

	2020	2019
Accounts receivable	$ 312,000	$ 295,000
Allowance for doubtful debts	$ (13,600)	$ (10,400)
Prepaid insurance	$ 6,800	$ 11,200
Plant	$ 480,000	$ 580,000
Accumulated depreciation plant	$ (268,800)	$(260,800)
Deferred tax asset	?	$ 19,980
Provision for annual leave	$ 28,200	$ 19,400
Deferred tax liability	?	$ 19,008

Additional information

For tax purposes, the carrying amount of plant sold was $52,000. This sale was the only movement in plant for the year.