XYZ Ltd runs a business with a basis period from January to December each year. The following information is relevant its business operations for 2016 year of assessment. Chargeable Income runs a business operations GHC 40,000. The chargeable income was arrived at after the following adjustments were made: Financial cost incurred on hedged transactions GHC 150,000 Financial gain from hedged transactions GHC 60,000 . Required: Compute the financial cost to be allowed in 2016 year of assessment. (6 marks) Advise management on the above results. (4 marks)