(a) Explain 10 major Canous OF taxation (10 marks) (b) Halima Ali is a resident individual employed as a finance manager at Motech International Ltd. She provided the following information relating to her income for the year ended 31 December 2018: 1. Her employment contract indicated the following: 2. During the year, she received Sh.90,000 as a bonus for the previous years' reported profits. 3. She made a donation of Sh.50,000 to the National Kidney Fund during the year. 4. She was provided with a fully furnished apartment by the employer. The employer paid a monthly rent of Sh.80,000 and the cost of furniture was Sh.320,000. 5. The employer paid her monthly medical insurance premiums of Sh.5,000 during the year. 6. PAYE deducted from her monthly salary was Sh.68,000. 7. The company provided her with a 2,500cc saloon car on 1 October 2018 for official and private use. The car had been purchased for Sh.1,800,000. 8. She contributed Sh.15,000 per month towards a registered pension scheme. 9. She obtained a mortgage loan for the purpose of constructing her residential house from the National Savings Bank. The loan amount was Sh.4,000,000 with a monthly repayment of Sh.232,000. During the year, the total interest paid on the loan was Sh.144,000. 10. The company has a medical scheme for its managers. She was reimbursed Sh.380,000 during the year in respect of medical bills. 11. During the year, she was voted as the best employee and the company rewarded her with a cash of Sh. 60,000 . 12. The company paid her son's college fees amounting to Sh.120,000 during the year. This amount was treated as an allowable expense in the company's books of account