Problem: LFX's profit before tax for the current year is L$190,000. Between the reporting date and before the financial statements are authorized for issue, the following issues are discovered: Year-end inventory with a carrying amount of L$7,500 was damaged by a post year end flood. An error in the payroll calculations led to current year costs being understated by L$11,000. A year end investment suffered a post year end fall in market value of L$25,000. Regarding IAS 10: Events after the Reporting Period, calculate the amount that should be shown as profit before tax for the current year, after taking into account these three events. Give your answer to the nearest whole L$,000. Do not include symbols, commas or letters in your response