a). Bonface Huka is a resident individual and a qualified pharmacist who has been employed by Sawa Hospital since his early retirement from the public service in 2016. The following details were availed to you in respect of his earnings for the year ended 31 December 2017. 1. He received a monthly basic salary of sh.184,000 from sawa hospital. Additional one month's basic salary was paid to him in December 2017 as a bonus. PAYE deducted during the year was sh 897,600. 2. Pension received from public service was sh.540,000 as a lump sum amount. 3. A commission of sh 199,000 was paid to him for the promotion of drugs under identified brands during the year. 4. During the year, he was sent to Mombasa for a four day medical conference and was paid daily subsistence allowances of sh,18,000 by the hospital. 5. He has a fixed deposit account of sh 1,500,000 at the broad bank ltd. from which received an interest of sh. 105,500 during the year. 6. He has a life insurance policy where he contrib