Muhammad Corporation is a UAE resident company. It has income and expenses for its $2017$ fiscal year, recorded under International Financial Reporting Standards. In addition, a review of Muhammad's books and records reveals the following information:

a$.$ Muhammad expensed, for book purposes, donations totaling AED$1,680,820$ and AED$1,000,000$ to UAE Shooting Federation and American Red Cross, respectively and entertainment costs totaling AED$1,980,180.$ These costs were incurred by Muhammad's sales personnel, are reasonable in amount, and are documented in company records.

b$.$ The net interest expenditure recorded by Muhammad in its accounting income was AED$12,500,000.$ EBITDA was $50,000,000.$

c$.$ Muhammad recorded dividend received of AED$2,940,500.$

d$.$ Muhammad's accounting net income for the year was AED$20,936,000.$ In the previous year, Muhammad made a loss of AED$2,200,000.$

Year $2018$

a$.$ Muhammad made a loss of AED $(3,500,000).$ However, Muhammad received the following income and expenditure from its Foreign Permanent Establishments in three foreign jurisdictions, Country A$,$ Country B and Country C:

$\backslash$table$[[$Country$,$A$,$B$,$C$],[$Gross Income $($AED$),7,500,000,3,400,000,3,700,000$