a) Furaha Ltd is a licensed manufacturer of Bidii fortified wine which has 12% alcoholic strength. In the month of December 2015 they produced 50,000 liters of Bidii wine at an alcoholic strength of 8%. They also purchased 3,000 liters of Neutral spirit at 96 % alcoholic strength from Mumias Sugar Company Limited. Only 40,000 liters of Bidii wine was fortified in December 2015 and the balance was delivered to the market at 8% alcoholic strength. Required: i) Determine the quantity of Neutral Spirit to be used in the fortification of 40,000 liters of Bidii wine. ii) Calculate the tax due from Furaha Ltd in the month of December 2015 if all stocks of wine were delivered during the month. iii) Determine the quantity of Neutral Spirit carried forward to the month of January 2016, if no stocks were brought forward from the month of November 2015 c) State any three characteristics of Excisable goods