Allie is a sole trader and has a profit of £160,000 on her statement of profit or loss for the year ended 31 December 2018. Included within this figure are these expenses: (1) £3, 000 legal fees in connection with renewing a 15-year lease of Allies business premises (2) £180 car parking fines incurred by Allie whilst visiting clients (3) £40 hamper of food for customer What is Allie's tax adjusted profit for the year ended 31 December 2018?