but from the solution provided im not seeing the difference $.$ please explain how we arrive at preference dividend and also specify the allowable and not allowed items please to labsl

$6$:$05$

$93$

Jamaican Taxation project $($writt$...$

COMPANY TAXATION

The accounts of Gollum Limited, a private unregulated local entity, showed profits before interest and taxes of $$300,000,000$ for the year ended December $31,2024$ after recording the following income and expenditures:

$\backslash$table$[[$Other income,$$35,000,000$