Doubtful debts The debtor's clerk indicated that the list of doubtful debts amounted to R260 625 as at 31 March 2024. MF does not apply IFRS 9 for financial reporting purposes, and 75% of the total amount has been in arrears for more than 120 days. The rest of the debtors have not been in arrears for more than 60 days. The doubtful debt allowance claimed for normal income tax purposes in the previous year of assessment (2023) amounted to R57 250. MF is not in possession of any tax directive in respect of doubtful debts. calculate tax liability