There has been a widely held view that one has no option but paying the tax assessed by the Commissioner when it comes to income taxes. DX Company Ltd has filed a tax objection against the amount of income tax TZS 320,000,000 assessed on it for the year 2023. The objection is centered on treatment of allowance for impairment of receivables, TZS 150,000,000 that it has expensed in its financial statement as per International Financial Reporting Standards (IFRSs) and treated as deductible in computing the tax payable. The Commissioner did not agree with this treatment and thus issued the assessment that disallowed the deduction. The argument by DX Ltd Company is that there is no way such deduction should be denied, while IFRSs require expensing such allowance. Required: a) Calculate the amount of tax as per DX's self-assessment. b) Calculate the minimum amount of tax that DX Company Ltd must have paid to get ahead with filling the objection c) State the other conditions DX Company Ltd, must have complied with to make the objection admitted.​