11. Mr. Ishmael Fusheini is the Managing Director of Fush Company Ltd, trading in general merchandising. Mr. Fusheini is divorced with four children, the first-born is 17years. As a family-oriented person, he takes care of his uncle and aunt with a monthly stipend of GHS 500 each. The children of Mr. Fusheini attend a private school and pays an average school fees of GHS 1,800 per child for a term. As part of Continuous Professional Development (CPD), Mr. Fusheini attended workshop on Tax Amnesty in 2022 and paid a fee of GHS1,500 at KNUST KSB Executive Development. Mr. Fusheini is 56 years old working as the Head of Finance at Fludor Ghana Limited. His monthly basic salary is GHS 6,500, entertainment allowance is GHS 450 per month. fuel allowance GHS 450 per month, fuel allowance GHS 650 per month, and responsibility allowance is GHS 2,050 per month. He is entitled to a performance incentive of GHS 8,500 (net amount paid to him) every six months, and a tax of 10% is deducted. Mr. Fusheini is entitled to a driver, vehicle and fuel. He lives in an accommodation provided by the employer. He is entitled to medical care to the tune of GHS 4,500 per year which is available to all staff. The firm pays all the first and second tier pension contributions of all the staff His employer also pays for his three children's school fees of GHS 800 per child per term. During the year, he received gifts from some suppliers totaling GHS 15,000 , in addition to the 1,200 from his brother who is living in Great Britain. Fush Company Limited recorded profit before tax GHS 125,000 for the year ending December 31, 2022. Mr. Fusheini does not draw any salary from the business and ploughbacks all profit of the business. The company has a comprehensive insurance for theft and burglary with an annual premium of GHS 2,500. During the year, Mr. Fusheini sold a parcel of land he acquired in 1985 at a price of GHS 12,500 for GH85,000. The cost of building a wall and other works on the land prior to the sale was GHS 25,000. Mr. Fusheini is non-executive director of Ish Insurance Limited and received GHS 13,500 (net) as fees during the year. He received dividends of GHS 3,250 (net) during the year. Mr. Fusheini received a rental income of GHS 45,000 from some of his properties in Kumasi. The tenants are individuals. He took a 20-month staff loan of GHS 50,000 on 1st June 2022 at a flat (straight-line) interest rate of 5% and the Bank of Ghana Policy rate was 20%. His overtime pay in September 2022 was GHS 1,550. In October 2022, while on the official duty, he had an accident and his left leg was amputated. You are required to: i. Determine the total assessable income of Mr. Owusu for the 2022-year of assessment. ii. Determine his chargeable income for the 2022 Year of Assessment iii. Compute his tax liability for the 2022 Year of Assessment iv. Compute the total tax he has paid during the 2022 Year of Assessment