... acquired.Year 123 45Income 2, 000 2, 000 2, 000 2, 000 2, 000Depreciation 2, 000 2, 000 2, 000 2, 000 2, 000Profit before tax 0 0 0 0 0Current tax expense (income) (20 0) (20 0) (20 0) (20 0) 800Deferred ... X5 2, 800 2, 000 4,800Balance at 31/ 12/ X5 22 ,800 6,000 28 ,800Revaluation at 1/1/X6 (22 ,800) – (22 ,800)Balance at 1/1/X6 – 6,000 6,000Depreciation X6 3 ,25 0 5,000 8 ,25 0Balance at 31/ 12/ X6 3 ,25 0 ... 64,950Tax base31/ 12/ X4 10,000 5,000 15,00031/ 12/ X5 10,400 2, 500 12, 90031/ 12/ X6 4,800 11 ,25 0 16,050 IAS 12 IE© IASCF 1111Deferred tax assets, liabilities and expense at 31/ 12/ X6 CarryingamountTa...