A taxpayer, who is not conversant with Fijis Income Tax Act, has compiled the following information for his income tax return for 2022. Gross Income (sum of employment and business incomes) = $200,000 Allowable Deductions = $70,000 Chargeable Income = $130,000 Tax Payable = $19,600 Amongst other figures, he has included the following in his calculations. Employment income includes: 1. salary in advance for 2023 =$20,000 2. salary yet to be received =$10,000 3. per diem he has received =$ 5,000 4. his unpaid leave = $3,000 5. non-cash fringe benefits = $5,000 6. cash fringe benefits = $3,000 7. bonus for 2021 = $1,000 8. entertainment allowance = $2,000 Business income includes: 9. dividend he received = $4,000 10. interest income from a commercial bank = $6,000 11. lump sum FNPF withdrawal = $5,000 12. gross proceeds from sale of a capital asset = $20,000 13. interest earned on a corporate bond = $5,000 Allowable deductions include: 14. income tax paid for his business = $3,000 15. Value Added Tax (VAT) he paid = $2,000 16. fringe benefits tax paid in 2022 = $2,000 17. late payment of fringe benefits tax = $5,000 18. 100% depreciation on photocopier = $9,000 19. taxi fare to derive employment income = $5,000 20. drawings for personal use = $1,000 He has asked you to review the 20 items above (where legally applicable) and adjust his own calculations to determine the correct tax position. 1. What is the taxpayers correct amount of Gross Income? (a) $142,000 (b) $143,000 (c) $145,000 (d) $146,000