(8) Mr and Mrs Pang had paid the following expenses during the year: Mr Pang Mrs Pang $2,350 S 2.350 $15,000 $5,000 Membership subscriptions to HKICPA, a professional accountancy body in Hong Kong Cash donations to the Community Chest, an approved charitable institution in Hong Kong School fees for an accountancy degree programme at The Open University of Hong Kong Fees paid to a residential care home in Hong Kong for Mr Pang's father who is aged 70 $40,000 SO $60,000 SO (9) Mrs Pang is a housewife. The couple have a child aged 12. They are living with Mrs Pang's father and mother who are aged 65 and 58 respectively. REQUIRED: (a) Advise Mr Pang about the conditions under which an individual is entitled to a married person's allowance and if he is entitled to such an allowance. (5 marks) (b) Compute Mr Pang's salaries tax liability for the year of assessment 2015/2016. Ignore provisional salaries tax and tax rebates or reduction, if any. (11 marks) (c) Briefly explain the tax treatment of the following items under salaries tax: 1) Trip expenses paid by the company (item 4) (ii) Cash coupon (item 7) (5 marks) (8) Mr and Mrs Pang had paid the following expenses during the year: Mr Pang Mrs Pang $2,350 S 2.350 $15,000 $5,000 Membership subscriptions to HKICPA, a professional accountancy body in Hong Kong Cash donations to the Community Chest, an approved charitable institution in Hong Kong School fees for an accountancy degree programme at The Open University of Hong Kong Fees paid to a residential care home in Hong Kong for Mr Pang's father who is aged 70 $40,000 SO $60,000 SO (9) Mrs Pang is a housewife. The couple have a child aged 12. They are living with Mrs Pang's father and mother who are aged 65 and 58 respectively. REQUIRED: (a) Advise Mr Pang about the conditions under which an individual is entitled to a married person's allowance and if he is entitled to such an allowance. (5 marks) (b) Compute Mr Pang's salaries tax liability for the year of assessment 2015/2016. Ignore provisional salaries tax and tax rebates or reduction, if any. (11 marks) (c) Briefly explain the tax treatment of the following items under salaries tax: 1) Trip expenses paid by the company (item 4) (ii) Cash coupon (item 7)