a. Constable Joe is married with seven children, five of them attending first and second cycle institutions in Ghana he provides the following information for 2014. Ghc Salary 3,600,000 Overtime and other allowances 300,000 Dividend (net) 81,000 10% on tax dividend 9,000 Social Security Employee 5% Employer 12.5% Life insurance policies : Cover Sum Assured Premiums Own life 2,500,000 300,000 Own life 1,250,000 90,000 Wifes life 2,000,000 175,000 Employer provides the folllowing; i. Motor car and fuel for both official and private use ii. Accommodation and use of company Gas cooker, deepfreezer, and refigerator. iii. Joe pays 7.5% of his basic salary to his employer as rent. iv. His employers deducted PAYE of 460,000 cedis. You are required to calculate constable Joes tax liability for the year.