JPL incurred the following costs relating to an overseas promotional and advertising campaign for the year ended 31 December 2022: $ Stand rental 90,000 Corporate brochures 20,000 Airfares for three employees 9,000 119,000 These expenses have already been deducted in the company's statement of profit or loss. What is the maximum amount of further deduction which the company can claim in the year of assessment 2023?