Al Salma Trading LLC is a registered Company in Muscat Securities Market, Sultanate of Oman doing business in manufacturing industry since 1990. It has the following financial information for the year ended 31^st December 2019.

Transactions RIALS

Cost of goods sold 243,560

Partner's remuneration 5,000

Sponsorship fees 6,000

Rent 1,900

Provision for doubtful debts 780

Electricity charges 1,890

Exchange losses 450

Motor expenses 1,470

Purchase of Motor Vehicles 45,000

Salaries 36,000

Return inwards 470

Carriage outwards 1,320

Sales 740,000

Telephone bill 1,500

Slow moving stock 3,840

Depreciation on Buildings @ 4 % 4,000

Depreciation on Motor vehicles @ 33.33 % 2,700

Staff gratuity fund 39,450

Donations ( listed organizations ) 1,560

Insurance of vehicles 2,340

Additional Information:

1. provision for slow moving stock Omani Rials 570
2. Outstanding Electricity expenses Omani Rials 500
3. Outstanding Telephone bills Omani Rials 300
4. Fee paid to an Accountant consultant Omani Rials 1,200
5. Fee paid to Tax consultant for tax purposes are Omani Rials 3,100
6. Al Salma Trading LLC's Tax paid in Advance is Omani Rials 1,500
7. Outstanding Rent Omani Rials 200
8. Obsolete stock provisions were estimated at Omani Rials 720
9. Maintenance provisions at Omani Rials 10,000
10. Losses carry forward from previous year are Omani Rials 25,000

Required:

1. As a qualified accountant, Classify the above Additional Information as Allowed, Not Allowed and partly Allowed items under The Law of Profit Tax on Commercial and Industrial Establishments Royal Decree No.77/89, amended by Royal Decree 9/2017.
2. Compute the Corporation Tax payable for the year ending 31^st December 2019.