4 a) Oxford Company is preparing its accounts for the year ended on 31/12/2019. It has income from various sources and made some payments as shown below. Profit from trade 10000, Dividends from associated UK Company 2000, Rental income 7000, Chargeable profit on sale of a showroom 20000, Bank deposit interest received 3000, Dividends received from non-associated company in UK 5000, Loan note interest from UK Company 15000, Dividend distributed to shareholders 3000, Gift aid donations 2000. Calculate taxable total profit for the year ended 31 December 2019 as per the UK Taxation Rules. If any item is not included for calculation, state the reason. (2.5 marks) b) For the year ended 31/03/2019 British Tech Company has given the following details. The trading income 100,000 and Property income of 3,000. It received a net dividend of 3000 from a foreign company. Overseas tax at the rate of 15% was withheld from this dividend. British Tech Company also received cash dividends of 2000 from a non-associated UK company. Calculate the augmented profits of British Tech Company for the purpose of determining the appropriate rate of corporation tax also write the necessary notes