1. The amount of 60,000$ of salary deductions is not met.

2. The founding expenses amounted to 1,300,000$.

3. Among the consumption is a machine whose cost is 180,000 $, which is 20% consumed, while the taxable rate on this machine is 15%.

4. The end of service gratuity was paid to a company employee who worked for the company for a period of 14 years, and the last salary was 200.5$.

5. Among the bad debts is an amount of 50,000$, which does not meet the conditions for accepting debt writing off.

6. Staff training items, research and development expenditures, hospitality expenses, end of service gratuity and doubtful debts allowance were dealt with according to the law.

Required: Calculation of the income tax owed by the company for the year 2018 (please show the complete solution on