In the year 2020, a debt owed by a customer (expense) in the amount of 10,000 riyals was written off. The taxpayer deducted this expense, and the Authority authorized the deduction of this debt due to the application of the conditions. If you know that the net accounting profit is 100,000 riyals. And in the year 2021, the debt (reimbursed expense) was collected from this client, and the net accounting profit was 80,000 riyals. Explain the tax treatment of the above