Taxation

Dareen is a Jordanian single medical doctor. Her clinic's financial accounts for the year 2014 reveal the following: total revenue JOD52,400, general & administrative expenses JOD 17,300, acceptable G&A expenses JOD15,800. Accumulated loss from the previous year JOD 6,200. Dareen has donated JOD 1,500 for a public hospital in 2013. The net income tax due for 2014 is:

a. JOD 2,744

b. JOD 1,876

c. JOD 2,534

d. JOD 1,666