calculate the taxable income

$ Revenue 1,500,000 Cost of sales 770,000 Gross profit 730,000 Expenses: Administrative expenses 80,000 Salaries 200,000 Long-Service Leave 20,000 Warranty expenses 30,000 Depreciation expense of Plant 60,000 Insurance 20,000 Total expenses 410,000 Accounting profit before tax 320,000 Assets and liabilities as disclosed in the statement of financial position as at the of June 2024. Assets: $ Cash 20,000 Inventory 100,000 Accounts receivable 120,000 Less: Provision for doubtful 20,000 debts 100,000 Prepaid insurance 15,000 Plant Cost 300,000 Less: Accumulated 60,000 Depreciation 240,000 Total assets 475,000 Liabilities: Accounts Payable 80,000 Provision for warranty 25,000 expenses Salaries payable 5,000 Loan payable 200,000 Provision for long service 20,000 leave expenses Total liabilities 330,000 Net assets 145,000