问题详情

Atthebeginningoftheyearacompanypurchasedafixedassetfor$500,000withnoexpectedresidualvalue.Thecompanydepreciatessimilarassetsonastraight-linebasisover10yearswhilethetaxauthoritiesallowdepreciationattherateof15%peryear.Inbothcasesthecompanytakesafullyear’sdepreciationinthefirstyear.Attheendoftheyear,thetaxbaseandtemporarydifferenceinthevalueoftheasset,respectively,areclosestto:
A.$425,000;$25,000.
B.$425,000;$75,000.
C.$500,000;$25,000.