I am not sure how to calculate this question

Question 3 (based on Question 16.3) For the year ended 30 June 2020, BBNT Pty Ltd, a lawn mower manufacturer, reported an operating (accounting) profit of $750,000. In coming to this profit figure, the financial accountant had taken into account the following items: a) A provision was raised for future warranties equal to 2% of sales. During the year the sales amounted to $5 million. b) The company spent $75,000 on legal expenses opposing an application by Heavy Mowers Pty Ltd to extend its patent on a brand of mower. If the patent was not extended, then BBNT could produce a similar mower. c) The directors also advised the financial accountant to make a provision for: (i) bad and doubtful debts of $30,000; (ii) annual leave and long service leave of $60,000. d) An insurance premium of $22,500 on the company's plant and equipment was paid on 1 June 2020 for 12 months. e) The company also needed to acquire a series of parts to hold as stock on hand. At the end of the year the company had closing stock of $146,000. Of this figure the directors believed that $85,000 represented obsolete stock and wished to write off this amount. The financial accountant had not done this in deriving the profit of $750,000 as he was unsure of how to account for it in the financial accounts. The obsolete stock had been scrapped at the end of the year and taken to a metal recycler. The company directors come to you as the taxation adviser of the company and wish to know what the taxable income is for the company and the tax payable. Advise them