3	Adel: statement of profit or loss for the year to 30 April 2019
	Gross Profit		342,000
	Other Income
	Impairment trade losses recovered (previously written off)	950
	Profit on sale of office	6,800
	Building society interest	5,300
			13,050
	Expenses
	Depreciation	17,000
	General expenses	74,000
	Impairment losses (trade)	850
	Legal and accountancy charges	1,720
	Rent and rates	2,100
	Repairs and renewals	27,600
	Salaries and wages	53,200
	Subscriptions and donations	7,380
	Travel	11,100
			(194,950)
	Net Profit		160,100

Notes
(1)	General expenses include the following
	Entertainment: staff	1,500
	Entertainment: Suppliers	900
(2)	Repairs and renewals include the following
	Redecorating existing premises	650
	Renovations to new premises to remedy wear and tear of previous owner (the premises were usable before these renovations)	850
(3)	Legal and accountancy charges are made up as follows:
	Debt collection service	350
	staff service agreements	130
	Tax consultant's fees for advice on tax efficient personal investments	100
	60-year lease renewal	150
	Audit and Accountancy	800
		1,530
(4)	Subscriptions and donations include the following
	Donations under the gift aid scheme	5,500
	Donations to a political party	600
	Sports facilities for staff	400
	Subscription to trade associations	250
(5)	Travel expenses include Adel's motoring expenses of 3,000. 30% of his use of his car was for private purposes.
(6)	Capital allowances amounted to:	22,000

Required:

a) Compute Adels taxable trading profit for the accounting period to 30 April 2019. Start with the net profit figure given and you should indicate using zero (0) any items which do not require adjustment. (4 Marks)

b) If Adel does not have any other income in 2019/20, compute Adels Income Tax Liability. (1 Mark)