How do we calculate the income tax value for bad debts in the above question.

Note 5: Irrecoverable debts

Note 5: Irrecoverable debts: Irrecoverable debts Account Trade Debts written off Loans to former employee written off General Provision (Balance c/f) Specific Provision 10 ooo 5 ooo 10 ooo 20 ooo 45 ooo General provision Specific Provision Charge to Profit and Loss (Balancing figure) Trade debts previously written off now recovered 12000 6 ooo 22 ooo 5 ooo 45 ooo