Your assistance has been requested by Question $($Pty$)$ Ltd in the calculation of their deferred taxation. The year$-$end for the company is $31$ December. The company has asked for your assistance in the preparation of the annual financial statements for the year ending $31$ December $2023.$

Question $($Pty$)$ Ltd has provided you with the following information.

Purchased machinery on $1$ January $2021$ for R$253500$ and is depreciated using the straight$-$line method over $10$ years, whilst the tax authority uses a of $20\%$ on straight$-$line.

Task:

Calculate the deferred tax for $31$ December $2021,31$ December $2022,$ and $31$ December $2023.$ The tax rate is $28\%.$