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Question 4 During the year ended 30 June 20X5, Gem Stone Led acquired two areas of interest Site A and Site B. Not yet answered The exploration and evaluation activities at Site A amounted to $64352376. The costs relate to the acquisition of rights to explore the area, geological and geophysical studies as well as exploratory drilling and sampling. Marked out of 4.00 The exploration and evaluation activities at Site B amounted to $10001754. Remove flag In the year ending 30 June 20X6, oil was discovered at Site A. It is estimated that Site A has 4301269 barrels of oil. As a result, Gem Stone Ltd erected an oil rig at Site A on 1 July 20X6. The cost of the oil rig amounted to $15248988. The oil rig commenced production on 1 July 20X6. At the end of the production at Site A, Gem Stone is required to dismantle the oil rig, remove it and return the site to its original condition. After consulting with its own engineers and environmentalists, Diamond estimates that the present value of the removal and restoration costs relating to the development and construction activities will be $6986428. By 30 June 20X7, Site B was abandoned, while 1292817 barrels of oil are extracted from Site A at a production cost (excluding the restoration cost) of $368928. The company has sold half of these barrels at $72 per barrel. The tax rate is 30%. What was the after tax profit or loss recognised by Gem Stone Led as at 30 June 20X7