(a) Mr. A is a branch manager of a bank in Hong Kong; his monthly salary is $100,000. His employer provided him with a rent-free flat for residence; the rateable value of the flat under the Rating Ordinance for the year was $130,000. During the year, Mr. A paid an annual membership fee of $3,500 to the Hong Kong Bankers Association and spent $9,500 on entertainment with his staff and friends. He donated $450,000 to various charitable organizations in Hong Kong. He contributed 8% of his total salary to a MPF scheme during the year ended 31 March. Mrs. A is an account manager of an advertising firm. Her monthly salary is $78,000. She made mandatory contributions to a mandatory provident fund amounting to 10% of her total income. She is studying a master degree in advertising; the annual tuition fee is $76,000. And she took one professional examination in advertising; the examination fee is $8,000. The couple lives with Mr. As parents who are 58 and 69, respectively. Mrs. A does not live with her mother, but she gives $96,000 per year to support her mother. Mrs. As mother mainly lives in Taiwan and stays in Hong Kong for 80 days per year, and she is 66 years old. Mrs. As father is disabled and lives in nursing home; the basic annual cost is $70,000 plus doctors fees $8,600 is paid by Mrs. A. Mrs. As father was declared disabled by the Western Hospital during the year. The couple decides to claim the related allowances respectively; therefore, Mr. A claims for his parents and Mrs. A claims for her parents. The couple has two sons who are 4 and 10 years old. In January 2016, Mrs. A gave birth to a new born baby girl. So they have three children in total. The couple decided to nominate Mrs. A to claim the child allowance. For the year of assessment 2015/16, 75% of the tax payable under salaries tax and personal assessment will be waived, subject to a ceiling of $20,000. a)compute the amounts of salaries tax payable by Mr. A and Mrs. A for the year of assessment 2015/16, if any. Round up to the nearest dollar. And suggest whether they should file the tax separately or jointly. (b) Assume Mr. A pays rent of $16,000 and building management fee of $1,100 monthly. Also, he pays rates of $400 quarterly. Mr. A receives a refund of rent of $8,000 monthly from his employer. Compute Mr. As assessable income before concessionary deductions for the year.