Pool & United $($Pty$)$ Ltd is a manufacturing company. The below transactions took place in the year ended $30$ June $2024.$

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Sales $1,780,000\mathrm{.}00$

Cost of sales $850,300\mathrm{.}00$

Other Administrative expenses $66,200\mathrm{.}00$

Purchased new delivery vehicle

$($SARS write$-$off period $4$ years$)438,100\mathrm{.}00$

Purchased second hand machine used

in the process of manufacture $220,000\mathrm{.}00$

Opening stock $149,200\mathrm{.}00$

Closing stock $165,400\mathrm{.}00$

Required:

Calculate the tax liability if:

$1)$ Pool & United $($Pty$)$ Ltd is a small business corporation as defined. $(20)$

$2)$ Pool & United $($Pty$)$ Ltd is not a small business corporation as defined. $(10)$