18. Mary owns a floral arrangement business, MaJan's Garden. The business employs a fulltime gardener and a secretary who also performs cashier duties. MaJan's Garden does not have an approved superannuation scheme but contributions are made to an approved retirement scheme for the owners and the employees. In year of assessment 2014 the business earned $3.5m and had gross expenses of $1.87m. Other information is detailed below: Capitalallowances-SalariesforemployeesUtilitiesApprovedretirementschemecontributionsforMaryApprovedretirementschemecontributionsforemployees$55,000$950,000$100,000$660,000$70,000