2 (4 marks): TTM Co. Ltd., a company engaging in transportation, is going to prepare its CIT return for the tax year 2021 with the following data: The taxable income is VND40 billion higher than the assessable income. The adjustment to increase taxable income includes: (i) Adjustments that increase turnover; (ii) 2 items of non-deductible expenses due to over caps by law; (iii) 5 items of non-deductible expenses for other reasons. Other incomes: 2 items. Requirements: Giving necessary detailed figures and information in order to identify TTM Co. Ltd.'s corporate income tax liability for the tax year 2021. Computing TTM Co. Ltd.'s corporate income tax liability for the tax year 2021 basing on above given information and the figures and information supposed