Stephanie Opal operates a cosmetics store. During the 2023 income year, Stephanie recorded the following trading stock balances (excluding GST): Trading stock at 30 June 2022 $95,000 (at cost) Trading stock at 30 June 2023 $125,000 (at cost) While calculating the above figure in her 2023 stocktake, Stephanie has identified obsolete stock of $5,000 that is out of date and no longer able to be sold. What is the correct treatment to account for Stephanie's change in trading stock level? Question 13Select one: $25,000 assessable income $35,000 assessable income $30,000 assessable income $35,000 allowable deduction