AB Inc. is the parent company of an international group of companies. It has two wholly-owned subsidiaries in Hong Kong, viz. ACC(HK) Ltd. and ADD(HK) Ltd. Mr. Brown signed employment contracts with ACC(HK) Ltd. and ADD(HK) Ltd. and was employed as general manager of these two companies starting from 1 April 2020. He is required to travel to different places in the performance of his duties. Under the terms of employment, you have been supplied with the following information for the year ended 31 March 2021: 1. Salaries 2. Bonus ACC(HK) Ltd. $900,000 $102,500 ADD(HK) Ltd. $200,000 $30,000 3. From 1 April 2020 to 31 May 2021, Mr. Brown lived in a hotel-suite with 2 bedrooms and ADD(HK) Ltd. paid total hotel charges of $112,000. Starting from 1 June 2020, ADD(HK) Ltd. rented a flat for Mr. Brown's accommodation at a monthly rent of $45,000. Mr. Brown paid monthly rent of $2,000 to ADD(HK) Ltd. for the provision of accommodation from 1April 2020to 31 March 2021. 4. ACC(HK) Ltd. paid $160,000 to a travel agency to organise an overseas trip for its employees and their families during the Easter holidays. There were 16 persons (including Mr. and Mrs. Brown) on the trip. 5. In December 2020, Mr. Brown took a 5-day business trip to Australia to be followed by a 7-day vacation leave there. ACC(HK) Ltd. paid $100,000 to a travel agency for the entire trip for Mr. and Mrs. Brown. The cost of the air tickets was estimated to be $8,000 each. 6. On 16 September 2020, Mr. Brown received a demand notice from the Inland Revenue Department for the payment of provisional salaries tax for the year of assessment 2020/21 of $135,000 and $45,000 due on 4 January 2020 and 5 April 2021 respectively.' ACC(HK) Ltd. paid the tax for Mr. Brown on the due dates. 7. During the year, Mr. Brown had rendered services in Country A and the income attributable to such services was $250,000. Income tax of $50,000 was paid to the Tax Authority of Country A on such income. 8. During the year, Mr. Brown paid the following: (a) MPF contributions (b) Approved charitable donations (c) Self-education expense $30,000 $220,000 $50,000 9. Mrs. Brown is a housewife. Mr. and Mrs. Brown have a son, aged 16, who is studying in an international school in Hong Kong. REQUIRED: A. State the circumstances under which a person is entitled to claim deduction of married person's allowance as provided under the Inland Revenue Ordinance. B. Compute Mr. Brown's holiday journey benefits chargeable to salaries tax for the year of assessment 2020/21. C. Compute Mr. Brown's salaries tax liability for the year of assessment 2020/21