Ahmed Mukalla works in the United Arab Emirates and his gross salary for the year 2019 is 180,000 dirhams and has income for the rent of a building he owns in East Riffa of 32,000 dinars, Ahmed is a partner in a private school whose share for the year 2019 amounts to 21,000 dinars, and the revenue generated from his farm located in Hamala is 8,000 dinars for the year 2019. Ahmed provided documents confirming that he had borne a loss in 2011 of 5,000 dinars as a result of the inability to rent the building for a period of 7 months. He supports his parents and his son residing in Bahrain who have no source of income, and he submitted bills related to his mothers hospital expenses in a hospital at an amount of 2,200 dinars and documents confirming his sons study at the Arabian Gulf University at an amount of 2,000 dinars. Ahmed provided documents confirming his payment of donations of 400 Bahraini Dinars to an orphanage in Dubai. The Bahraini Cabinet issued a decision accepting donations to orphanages for tax purposes.

Required:

1- Determine the amount of the total income taxable for a citizen Ahmed, justifying the reason why the total income does not include all Ahmed's income for the year 2019.

2- Can the loss be deducted from Ahmed's inability to rent his building for 2011, and why? (Half mark)

3- Analyze the details of taxpayer Ahmed's personal exemptions, justifying why they are not fully downloaded for tax purposes. (sign)

4- Can the value of the donation provided by Ahmad be accepted? Why?