Need answer to the question in attachment

Part a
        Profit Before Tax    $ 607,500.00
     -     Rent Revenue    $ 60,000.00
     +     Adjusted Rent (60000+13200-8400)    $ 64,800.00
     +     Entertainment Expense    $ 29,880.00
     +     Loss on disposal of plant    $ 16,001.00
     -     Loss on disposal for tax purposes ((160001*40%) - 72000)    $ 8,000.00
     +     Depreciation Expense    $ 96,000.00
     -     Depreciation Expense for tax purposes    $ 128,000.00
     +     Doubtful debts expense    $ 33,600.00
     -     Bad debts incurred     $ 38,400.00
     +     Annual...