Case 1. Magnolia LLP launched a new line of finished products in 2022. In order to familiarize regular wholesale buyers with the new line, an action was held to provide free samples. As part of this action, finished products were donated free of charge, the cost of which amounted to 200,100 tenge.

Required:

For each case identify whether amounts are deductible or non-deductible expenses, provide comments and references to the related Articles of the Tax Code.

*NRV is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs to make the sale