$6.$ Calculate the carrying amount and the tax base of the following assets and liabilities at $30$ June $2024$ using the following table $($for each part, briefly explain, either showing your workings or providing a written explanation, how you determined the tax base$)$:

Account Carrying amount Taxable amount Deductible amount Tax base

i$.$ The closing balance of the Allowance for doubtful debts at $1$ July $2024$ was $$7500,$ after accruing a further $$4500$ and writing off $$6000$ as bad debts during the year ended $30$ June $2024.$ Accounts receivable at $30$ June $2023$ was $$213000$ and the balance at $30$ June $2024$ was $$250000.$ Prepare the Allowance for doubtful debts T account.