PROBLEM $1$:

In $2024,$ Argentina Company received an advance payment of P$1,000,000,$ which was subject to tax but not reported in accounting income until $2025.$ The income statement and tax return showed the following:

$\backslash$table$[[,2024,2025],[\backslash$table$[[$Income before tax per income$],[$statement$]],6,000,000,9,000,000$