6. General expenses are as follows: Donation to political party Subscriptions to trade association 3,765 1,500 350 Accountancy and audit fee 1,100 Entertainment suppliers 780 Entertainment - Christmas party for staff 1.200 4,930 7. The bad debts figure in the accounts is broken down as follows: Bad debts written off 5,000 Increase in general bad debt provision 22,500 27,500 8. Legal fees Defending unfair dismissal claim Pursuing bad debts Fees relating to a failed purchase of premises 2,500 3,000 3,375 8,875 Other information: Catherine's husband Eric is employed as a sales representative for Alfi Limited. His salary for 2019 is 75,000 (PAYE deducted 10,500). The company provide him with a company car. The original market value of the car is 30,000. Alfi Limited pays all motor expenses except insurance of 1,000 which Eric pays directly to the insurance company. Eric made annual contribution to the company of 750 towards his personal mileage. His annual business mileage is 14,500km. Eric (age 29) paid 14,000 into the company pension scheme in 2019. The couple incurred the following medical expenses: Doctor's fees Prescription charges Dental fillings REQUIREMENT: (a) 720 420 270 Calculate Catherine's Case I tax adjusted profits for the period ending 30 September 2019. (b) Calculate the Case I capital allowances for 2019. (11 marks) (2 marks) (c) Calculate the taxes due by Catherine and Eric for 2019 on the basis that they are jointly assessed (Ignore PRSI and USC). (13 marks) Net Relevant Earnings defines a specific figure for the purposes of calculating relief for pension contributions in Income Tax. (d) (i) What are Net Relevant earnings? Page 4 of 8 (2 marks)