3. Ahmed dealing in import and export of essential goods and services had made the following results in the previous 7 years. Show the calculation for income chargeable to tax and tax payable for the 7-year period after taking into account any adjustment for loss as per Oman Tax rules. YEAR PROFIT/LOSS 31/12/2013 5,000 (loss) 31/12/2014 6,000 (loss) 31/12/2015 6,000 31/12/2016 40,000 31/12/2017 20,000 31/12/2018 30,000 31/12/201940,000