Notes:

i$)$

Outstanding creditors $30/06/23$: $16,700$

Outstanding debtors $30/06/23$: $77,000$

At the end of the year ending $30/6/23$ a provision for doubtful debts has been raised equal to $1\mathrm{.}5\%$ of sales. Also, during that year, $$17,000$ of outstanding debts were written off as bad

ii$)$

Opening stock: $480,000$

Cost: $700,500$

$+$Purchases: $390,000$

$-$closing stock at cost

Closing stock values: $30/06/23$

Cost: $390,000$

Replacement Cost: $425,000$

Market Selling Value: $480,000$

At the end of the year, a stocktake reveals that some of the stock is obsolete. Consequently, a write down of stock $($at cost of $$20,000)$ has been made to $$11,000$

What is the tax treatment for a partnership for the $22-23$ financial year