async createUserAtaAccount(){
  try{
    const programId = new PublicKey(this.USDC_MINT_ADDRESS);
    const [PDA, bump] = PublicKey.findProgramAddressSync([], programId);
    console.log("PDA::::",PDA.toString());
    console.log("PDA::::",bump);
    const associatedToken = getAssociatedTokenAddressSync(
      new PublicKey(this.USDC_MINT_ADDRESS),
      new PublicKey(this.walletAdress),
        false
     );

    let tx= new Transaction();
    tx.add(
        createAssociatedTokenAccountInstruction(
            new PublicKey(this.walletAdress), // payer
            associatedToken, // ata
            new PublicKey(this.walletAdress), // owner
            new PublicKey(this.USDC_MINT_ADDRESS),
        ),
    )
    tx.feePayer = new PublicKey(this.walletAdress);
    const blockhashObj = await this.connection.getRecentBlockhash();
    console.log('blockhashObj ::::',blockhashObj)
    tx.recentBlockhash = await blockhashObj.blockhash;
    const signed = await window.solana.signTransaction(tx);
    console.log('signed.serialize() ::::',signed.serialize())
    let signature = await this.connection.sendRawTransaction(signed.serialize());
    // Confirm whether the transaction went through or not
    let hash= await this.connection.confirmTransaction(signature);
    // console.log('signed:::::',signed);
    console.log('hash:::::',hash);
  }catch (e){
    console.error("createUserAssAccount::::: ",e.toString());
  }
},[enter image description here](https://i.sstatic.net/53gaWKFH.png)

callback error ：createUserAssAccount::::: Error: failed to send transaction: Transaction simulation failed: Error processing Instruction 2: Provided owner is not allowed

I want to create a usdc token account