Moshosho Ltd has the following relevant business operations for 2016 year of assessment. Chargeable Income runs a business operations GH40,000. The following included in the computation of chargeable income:Financial cost incurred on hedged transactions GH150,000 and Financial gain from hedged transactions GH 60,000. You are required to compute the excess amount of financial cost disallowed in 2016 year of assessment but to be carried forward for five years.