For the year ended 30 June 2025, Sandy Ltd (Sandy) had a taxable profit of $230 000. The following comparative information was ascertained from the tax calculations of Sandy. 2024 2025 Deferred tax asset $78 000 $92 000 Deferred tax liability $40 000 $34 000 The tax rate is 30 per cent. What is the amount of tax expense of Sandy for the year ended 30 June 2025? Show your workings and calculations (6 marks)