(a) Mrs Kamau reported the following information relating to her income for the year ended 31 December 2022. 1. She was employed by Kiambu county government as an accountant at a basic salary of Sh 90,000 (pay as you earn tax was deducted at Sh. 10,000 per month). She received the following benefits from her employer: - A furmished house (cost of furniture Sh200,000 ). The market rental value of the house was Sh.15, 000 per month. The employer deducted 5% of her basic salary per month to cover for rent - The following utility bills and wages were paid by the employer during the year. - She was reimbursed a sum of Sh70,000 for medical expenses incurred during the year. The medical scheme only covered senior employees. Qnawaanaa Thioa @ Eca University Her contribution to a registered pension scheme amounted to Sh.12, 000 per month. The employer contributes Sh.15, 000 for her to the pension scheme. - The employer paid Sh.10,000 for her during the year representing entrance fees and anrual subscription to a professional association and golf club respectively