Solace Sdn$.$ Bhd$.($SSB$)$ is a distributor of motor vehicles' accessories and parts. The company maintains a fleet of service vans for delivering accessories and parts to its customers $($the retailers and wholesalers$).$ The company has been in operation for eight years and has been profitable. However, the directors commented that the company had a difficult year in the financial year $2023$ due to new regulations imposed by the government affecting the motor vehicles industry.

The directors have produced the Income Statements for the last two financial years ended $31$ December as shown below:

$\backslash$table$[[,{2023}_{?},{2022}_{?}$