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Exit Research Co had capitalised research and development expenditure of $$52,300 for the year ended 31 December 20X1 and $$60,800 for the following year. It is preparing its accounts for the year ended 31 December 20X2. It has decided to start amortising development expenditure in 20X2 and has charged $20,000 to the income statement. None of the expenditure incurred would be considered capital in nature by the tax authorities. What will be the company's deferred tax provision for the year ended 31 December 20X2? Tax rate is 30% The company's deferred tax provision for the year ended 31 December 20X2 will be: $________. |