The Net Profit Before Tax is $1,500,000. You receive the following notes: Professional fees include legal fees of $40,000 incurred in defending a legal action brought against the company by an irate employee for wrongful dismissal. Bad debt expenses of $42,000 include $12,000 of this amount is owed by a corporate customer who has gone out of business. The balance is a general provision for doubtful debts based on estimates. Donations include an amount of $10,000 for