ONE a) DUE enterprises is a company which deals with supply of building materials and equipments in Manyara Region (Tanzania). During the year 2017 the company has been nonresident for tax purposes in the URT. The companys usual accounting period is the calendar year. The companys financial statements for the year ended 2017 were as follows. TZS 000 TZS 000 Gross profit 135050 Other income (note 1) 100,000 235,050 Depreciation of assets (note 5) 8,900 Wages and salaries 61,575 Light and heat 3,650 Telephone 5,700 Repairs and maintenance (note 2) 20,360 Bad debts expenses (note 3) 4,780 Professional fees (note 4) 11,400 Relocation expenses 3,250 Other expenses 4,400 Motor vehicle expenses 1,690 (125,705) Notes to accounts Note 1. The below amount were included in the computations of other income. Dividend received from A ltd a resident company 40,000,000 Interest received from NMB, a resident financial institution with respect to the fixed deposit held 10,000,000 Amount of sales made in Kenya where the company has a branch 50,000,000 Note 2; Repairs and maintenance includes the followings Purchased a machinery to be used production of pavings 4,300,000 Major restoration of the building 15,000,000 General maintenance 1,060,000 Note 3: Bad debts expenses includes the followings Bad bebts written off 2,000,000 Provision for uncollectible accounts 1,780,000 Note 4: Professional fees includes Audit and consultancy 5,000,000 Tax penalties 2,600,000 Legal fee in connection with purchase of a used fixed assets 3,800,000 Note 5. Depreciation of assets were computed in accordance with the third schedule. Required; The company filled the return of income which declared the total taxable income of 109,345,000. By applying the relevant provisions of the Income Tax Act, Compute the adjusted taxable income for the year 2017