=a) Agyemang Boateng has been working with Intellect Consult Limited (ICL) since 2010. At the beginning of January 2018, he was seconded 10 Accra Metropolitan Assembly (AMA) for a period of six months to be part of a team to spearhcad a restructuring exercise and the review of the systein of internal controls at the Revenue department of AMA. Terms of the AMA engagement ICL was to be paid a one-off settlement of GH10,000 at the completion of the engagement as well as reimbursement of monthly operational expenses incurred based on submission of the relevant invoices. Agyeniang's only entitlements from AMA were the following monthly allowances: GHC Inconvenience Allowance 300 Extra Duties Allowance 200 Agyemang's secondment to AMA did not in any way affect his salary and other entitlements from his employer, ICL, as these continued to accre to him during the period of the secondment... Agyemang's earnings and entitlements from ICL for the year of assessment ended 31 December 2018 is as seen below: GHC Basic Salary Bonus 9,500 Fuel allowance 1,750 Entertainment allowance 7,500 46,000 Additional information Agyemang stays in a fully furnished ICL bungalow at East Legon in Accra. ICL charges him a rent of GH150 per month.. Agyemang makes use of ICL's company vehicle, driver and fuel for official use only. On 1 January 2018, Agyemang successfully applied for a GH10,000 loan from his employer, ICL. His employer charged him interest of 2% per annum on the loan. During this period, 'Bank of Ghana policy rate was 15%. The loan was repayable within ten months. On 1 October 2018, Agyemang commenced part-time lecturing in Accounting at a local private Senior High School. He was paid monthly for his services and the total amount received for the three months ended 31 December 2018 was 'GH5,000 gross. Agyemang's other non-employment related income received during the year ended 31 December 2018 were: GH Net royalties received for his Accounting text book 21,250. Gross local company dividends (Unquoted Company shares)13,000 Interest on Bank deposits from local financial institutions 10,000 Gross lottery winnings 12,000 Required: i) Calculate Agyemang's taxable income and tax payable for the year ended 31 December 2016. (10 marks) ii) State AMA's tax obligation when making the disbursement of GH10,000 to ICL. (1 mark) ) What are the tax implications to Agyemang with respect to the following: Part-time lecturing, Royalty, Dividends, and Interest on bank deposit. (2 marks) . iv) What is the tax implication of the loan taken by Agyemang?. (1 mark) V) What is the tax implication of the loan taken by Agyemang? (1 mark) 2018 Annual Tax Scale Amount Rate GHC First 3,132 free Next 840 5% Next * 1,200 10% Next 33,720 17.5% Next 81,108 25% Exceeding 120,000 35% Non-Residents Individual. Tax rate 25%