3. By using latest tax tables, compare the personal income tax rates applicable to resident individual taxpayers and non-resident taxpayers.

5. Mr Phiri carries on the business of buying and selling office furniture. During the current year of assessment, he sold his personal household furniture for P5 000. During the current year he also utilized her bank overdraft facility to purchase a motor vehicle for P75 000 which he resold for P150 000 three months later. From the above given information, discuss with reasons, which amounts must be included in Phiris Gross Income.