4.Dave is the sales manager of PWK Ltd. In view of his good performance in sales negotiation, he was awarded 10,000 shares in the company on 10 April 2018. The shares were vested on him on 10 April 2019. He sold all these shares on 16 April 2019. The shares! were quoted on the stock exchange at the following prices: 10 April 2018 $20 10 April 2019 $23 16 April 2019 $22 Dave's assessable income from these 10,000 shares for the year of assessment 2019/20 is: Select one: O a. $230,000 b. $220,000 O c. $200,000 O d. Nil 5. Peter is employed by IBM Ltd as the company's accounting manager. During the year ended 31 March 2019, Peter was paid a salary of $910,000 and was provided with a hotel serviced apartment with one room by IBM Ltd. Peter is a member of the HK Jockey Club and ACCA for which he pays membership fees of $1,200 and $2,500 respectively. What is Peter's net assessable income for the year of assessment 2018/19? Select one: O a. $943,800. O b. $998,250. O C. $942,552. O d. $996,250. 6.Which of the following statements is/are CORRECT? 1. Married person's allowance is only available when husband and wife have elected to be assessed under joint assessment or personal assessment. II. Married person's allowance can only be granted on the condition that the claimant has maintained or supported the other spouse. III. Personal allowances are available to non-resident taxpayers proportionally based on number of days present in Hong Kong in the year of assessment concerned. Select one: O a. 1 & ll only. b. None of the above. O c. ll only. Od. I & Ill only