IAS 12 Deferred tax effect

Yellow Bhd. (Yellow) prepares its consolidated financial statements for the year ended 30 June 2021. On 1 June 2021, Yellow sold its goods to its wholly owned subsidiary, Lemon Sdn. Bhd. (Lemon), for RM100,000. The goods had cost Yellow RM80,000. As at 30 June 2021, Lemon still have all these goods in its inventories. The income tax rate applicable for the financial year ended 30 June 2021 is 24%. Tax is calculated on the profits of the individual companies. Required: Discuss how the above will affect the accounting for deferred tax in the consolidated financial statements of Yellow Bhd. Group for the year ended 30 June 2021. Can anyone help me to solve this, please!!!!!!