(4) Ch.5 The public accountant submitted to the tax office his revenue of his office for the year 2021 (Figures are in Egyptian Pound) 50,000 fees of accounting and auditing, 30,000 submission of tax declarations on behalf of his clients, . 20,000 fees of attending appeal hearings before courts, . 14,200 fees of attending hearings before courts, . . 4,000 capital gain of selling used typewriters, 500 capital gain of selling used furniture, 2,000 as a brokerage commission for mediating for one of his clients to buy farmland, 5,000 capital gain of selling a plot of land which he had bought from the Syndicate of Commerce in the 10th of Ramadan City, 38,000 fees of designing accounting systems for a public sector company after deducting 2,000 withheld at source tax, 65,000 fees collected from a private sector company in return for designing costs systems; he received L.E. 5000 in advance for works planned to be implemented next year. Additional data: The fees of accounting and auditing include a payment in-advance of L.E. 10,000 for work planned to be carried out in the following year. Required: 1- Determine the taxable revenue for the year ended 31/12/2021