The audited accounts of Wilo Ltd$.$ for the year$-$end $31$ December $2022,$ show a loss of $$6,800,000$ after charging the following: $Depreciation $1,750,000$Legal fees $1,600,000$Donations $2,000,000$Bad debts $2,300,000$Foreign travel $1,300,000$Other Information: a$)$ Legal fees are as follows: Expenses in respect of recovery of debts, $$400,000$ Expenses related to the increase of share capital, $$1,200,000$b$)$ The Bad debt expense is a percentage of debtors at year$-$end c$)$ The company made contributions of $$800,000$ to the University of the Commonwealth Caribbean and $$200,000$ to a football Club which has not registered under the Charities Act, $2013.$d$)$ Foreign travel expense was a vacation package for the purchasing managers family. e$)$ Included in revenue is the item Refunds from Income Tax$-$ $$150,000$f$)$ The capital allowance has been calculated at $$600,000$g$)$ The company is a private company with Ordinary paid up shares of $$1$ each $$10$ million and $10\%$ Preference Shares valued at $$8$ million. This is included in the accounting loss. h$)$ Net profit on the disposal of fixed assets during the year was $$150,000$ and is included in income.i$)$ Interest payable at $31$ December $2021$ was $$200,000$ and at the end of the current year is $$500,000.$

Required:

Compute the adjusted profit$/$loss for tax purposes and the tax liability for $2022$ at $25\%.$