12. Akosua Kwakyewaa is a married woman with two children and lives with a maidservantaged 14years. Her children and the maidservant attend school. She is the breadwinner for the entire extended family. She takes care of most family members including her 80-yearold mother and 75-year uncle. In 2021, she subscribed to the SIC Life Assurance policy and pays monthly premium of GHS 100 for a sum assured of GHS 150,000 in the event of death. To sharpen her auditing and tax skills she attended a training organized by KNUST Executive Development. Akosua Kwakyewaa obtained her Bachelor of Science degree from KNUST in 2016. Until 31st December 2020, she was employed by Richard Owusu-Afriyie \& Associates, but since then she has been working independently from the premises, she acquired at the cost of GHS 65,000. Akosua's income for the ended 31st December 2022 is GHS 80,000. All these related to work done for Richard Owusu-Afriyie \& Associates, her previous employer. Her expenditure and other related information for the year ended 31st December 2022 is as follows: Required: (a) List six factors that will indicate that a worker should be treated as an employee rather than self-employed (b) Compute the capital allowance for the relevant Years of Assessment (c) Compute the taxable income and tax liability, if any, for Akosua Kwakyewaa for 2022 Year of Assessment stating clearly the basis period