As a tax consultant you receive on continuous basis inquiries and tax forms from your clients. Following are independent inquires that you have to check and reply back to your clients. For each enquiry below, Comment on whether the given calculations are correct or not by providing the necessary calculations. 1. National Company is a service company with a capital of OMR 40,000. The company started its operations on January 1, 2019 with 13 employees. At the end of 2020, the company reported a gross income of OMR 90,000 and a tax of OMR 13,500 payable on July 1, 2021. The taxes of OMR 13,500 were paid on August 1, 2021. (3.25 marks) 2. Taxpayer Bearns $49,375 income every year. He lives in a jurisdiction that levies 0% on the first $17,500 and 7% on income in excess of $17,500. Taxpayer B reported tax payable of $3,456, marginal tax of 7% and average tax of 3%. (4.25 marks) 3. Muscat Company reported a tax and zakat base of OMR 250,000 at the end of 2020. The company's accountant calculated the tax due to be OMR 37,500 and paid zakat of OMR 37,500. (3.5 marks) 4. Government A decided to increase the income tax rate from 12% to 16% in year 2021. The total tax base for the year 2020 is $4,200,000. The government is expecting to collect $169,000 additional revenue in year 2021. Quarter of the individual taxpayers decided to quit. The government collected $ 169,000 additional tax revenue. (7 marks)