Dividing valuation and earnings management

Question # 2. In financial year ended 2020, Oman Flour Mills is expected to generate Pre-tax cash flows (earnings before interest and taxes) for OMR 4.5 Million. The current income tax rate in the country is 9.5% while the company shall also pay a fixed interest @ 6.75% on the debt of OMR 4 Million. Required: Using general Income statement pattern, at year closing 2020, what will be the available amount for dividend distribution to the shareholders