Eno Mary Ltd is a resident company in Ghana, Mama Rho Ltd acquired $62\%$ of the underlying ownership of the company. following the acquisition arrangement, a loan facility of GHs$10$million was secured by Eno Mary ltd from Mama Rho Ltd$.$ the interest rate agreed was $4\%$ more than the average of $25\%$ being charges. the interest paid in $2021$ was GHs$2\mathrm{.}5$millon. Mama Rho Ltd is exempt from tax on all its income. the following is the capital structure of Eno Mary Ltd for $2021$ year of assessment: janua