In 2022, Magnolia LLP had the following information on the accrued income of employees (wages and vacation pay):

• wages of production workers - 14,616,000 tenge;
• wages of workers accrued for capital repair of Fixed assets (capitalized in fixed assets) - 420,000 tenge;
• wages of employees in Administrative and Management departments - 15,288,000 tenge.

Total:

• accrued wages - 30,324,000 tenge;
• accrued vacation pay - 15,120,000 tenge

Required:

What amount is subject to deduction as expenses for assessed income of employees and other payments to individuals?