News Dot Com (Pty) Ltd is the biggest daily newspaper in South Africa, with over 300 000 daily sales across all provinces and a readership of more than 6 100 000. It targets readers in and around the major urban centres. These readers are the economic core of South Africa. News Dot Com (Pty) Ltd distributes most of its newspapers on credit to the retailers.
The following information is provided in respect of the News Dot Com (Pty) Ltd's year of assessment ended 31 December 2018:

1. Sales: R

Cash sales 900 000

Credit sales 4 200 000

2. Interest on debtors' accounts R210 000

3. Debts written off R362 500

4. The allowance for doubtful debt reflected on the Statement of Financial Position for each of the respective years is as follows:

R

31 December 2017 650 000

31 December 2018 920 000

5. On 22 December 2018, Michelle Moon, the Chief Executive Officer (CEO) of News Dot Com (Pty) Ltd donated R32 000 in cash to the Gift of Givers (a registered Public Benefit Organisation (PBO)).

6. Employee-related costs:

„h Wages and salaries R1 200 000

„h Medical aid funds and pension fund contributed on behalf of the employees R150 000

„h As Vinollia was getting sick and tired of co-editor, William¡¦s bossy and arrogant attitude, she decided to call a shareholder meeting and had William removed from his chair by passing a special resolution on 30 July 2018. This was effective immediately. William did not take this very well and instituted legal action against the company on the basis of the Employment Equity Act in the CCMA. The company agreed to settle the issue out of court and paid William damages amounting to R350 000. This was duly paid on 31 August 2018.

7. Pretoria High Court Acting Judge ordered the newspaper and journalist Correta Moloi to compensate Alvis Plessis for tarnishing his reputation in an October 2013 article headlined 'Frozen ƒ{ For an Onion'. Alvis Plessis, a market agent at the Tshwane Fresh Produce Market, claimed News Dot Com (Pty) Ltd's article about a man locked in a cold storage room for stealing an onion contained lies, was defamatory,News Dot Com (Pty) Ltd was ordered during the year of assessment to pay R1 350 000 in compensation to a Pretoria market agent for defaming him in an article three years ago.

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8. Legal expenses incurred:

R

Legal cost of William case (refer to note 6 above) 25 000

Legal cost Alvis Plessis case (refer note 7 above) 25 000

Cost of a restraint of trade agreement in respect of an employee, Christobel Zuma who resigned on 1 June 2018 to set up her own business. The restraint is for a period of two years from the date she resigned.
15 000
9. Advertising and publicity related costs:

R

Advertising on local radio station 37 000

Billboard costs 50 000

Required:
Determine the normal tax payable by News Dot Com (Pty) Ltd, if any, in respect of its year of assessment ended 31 December 2018. Provide brief adequate reasons for all amounts included/excluded.