a) Paa Grant is a physically challenged person who was cmployed as Personnel manager for Jato Ltd on 1nt October 2018 and was placed on a salary scale of GHS126,000 X GHS8,600 - GHS195,000 per anum. i. He was also awarded with a 400 litres deep freencr valued at GHS 8,000 for his outstanding performance during the year under review. ii. Paa grant was paid an annual bonus of GHS85, 000 and an overtime allowance of GHS15,000. He is cntitled to a monthly responsibility allowance of GHS800 and an annual medical allowance of GHS 9,000 . ii. He is married with five children attending recorgnised registered educational institutions in Ghana and he also contributes 5.5% of his basic salary to the mandatory social security fund. iv. The company provided him with a furnished accomunodation from which a monthly dexfuction of GHe400 is made in respect of rent. He was also given a car and frec fuel for both official and private use. v. He paid a mortgage interest of GHc8,000 in respect of his own house under construction and also contributed an amount of GHSS,000 towards his church's annual harvest during the year under review. Required Determine Paa Grant's Chargeable Income for the 2022 year of assessment, showing clearly the basic salary and other computations. (18 marks) b. Although the scope of withbolding tax covers employment, basiness and investment income, not every income is subject to withholding tax in accordance with lncome Tax Act, 2015 (Act 896) as amended. Discuss the exemptions from withholding tax