During the fiscal year ending December $31,2023,$ Hewett Ltd$.$ Co$.$ had an operational profit of P$83,000$ before taxes. The operational profit's expected income tax is P$39,000.$ Income tax in $2022,$ profits was expected to be P$35,000$ in the prior year $(2022),$ but it was ultimately agreed to be P$37,500.2023$ will see a P$,12,000$ transfer to the deferred taxes account's credit.

Required:

i$.$ Calculate the amount of tax on profit to disclosure in the year accounts of Hewett Ltd$.$ Co$.,$ for the year $2023.8$ marks.

ii$.$ Compute the tax payable of Hewett Ltd$,$ Co$.,$ for the year $2023.$