United Diamond Accessories $($UDA$)$ ltd has presented the following income particulars for the year $2022$;

Ksh $000$

Sales

$1,422,000$

Cost of sales

$612,000$

Interest from bonds held in Angola

$14,800$

Dividend from Centum Investments ltd $($net$)$

$34,200$

Operating expenses $$allowable

$430,000$

Depreciation

$40,000$

Finance cost

$160,000$

Required:

Calculate the taxable income for UDA ltd for the year $2022.$ The Kenyan Tax laws for $2022$ apply accordingly.