Ahmed is a Palestinian resident, married, and has three children, one of whom is a worker, the other is studying at University, and the third is studying at a secondary school... For three years, he has been working as an accountant in an Accounts company and inherited stores from his father, who died 10 years ago, which he rented out.in 2021, he decided to enter the year of trade and opened a shop specializing in sugar trading and became an importer of this product, which he resells to wholesalers in local markets.. As for his income data from the sources indicated above, they are as follows:

1-First: a total monthly salary of 6,000 NIS from Al-noon accounting services company, and deducted from his salary 200 NIS health insurance and 5% of the gross salary of a savings fund approved by the minister of Finance, noting that an employee for 3 years 2-the second: from the rental of rented warehouses, where the taxpayer has two warehouses in addition to an apartment where he lives, where the value of the rent of the stores amounted to 3000 dinars annually for each store, as for the apartment, the rent was 400 dinars monthly 3-the third: a commercial store for the sale of sugar, and its data for the year 2022 were as follows

Sales of 3,560,000 NIS inclusive of VAT The first term goods consist of 10 tons of sugar worth 3,000 NIS per ton and a total cost of 30,000 Purchases during the year 1000 tons of sugar and the cost of import are as follows: The purchase invoice is 3,000 NIS per ton, excluding VAT, in addition to the shipping cost of 8,000 NIS and insurance during shipment of 2,000 NIS .. In addition, the cost of internal transportation for storage is 920 NIS The company pursues a first-in, first-out (FIFO) policy, where the first goods of the period were sold and 80% of the purchases for the current year (800 tons).. At the end of the year, the amount of inventory for the last unsold period reached 200 tons The operating expenses amounted to 400,000 NIS and after checking the file by the estimator, it turned out that they include:

* 10,000 salaries not deducted from income tax * Hospitality of 50,000 NIS * Donations of 80,000 NIS , including 10,000 to unrecognized entities The rest of the expenses have been fully accepted Advances paid for income tax in 2022 amounted to 10,000 NIS Additional information:

* The customs tax on sugar is 5% in addition to 2 shekels per ton and the VAT rate is 16% * The average exchange rate of the Jordanian dinar is equivalent to 5 shekels per Dinar Required:

• Determining the total annual consolidated net income of the taxpayer according to the consolidated tax return for the year 2022
• Determining the amount of income tax payable on his consolidated income for the year 2022