AYB Limited imported a 2000cc Toyota Allion car from Japan on 1 January 2022 which was manufactured in January 2016. The cost price of the car was $5,700. The company paid freight charges of $1,900 and Insurance of K1,200. Incidental costs incurred from Dare-slam to the point of entry into Zambia amounted to K980. The car was manufactured on 1 January 2013. Motor vehicle registration and other costs incurred within Zambia amounted to K3,000. The exchange rate as quoted by the Commissioner General averaged K11.40 per US$1 at the date of importation. For the purpose of calculating import duties, the car is classified as a sedan. REQUIRED: (i) Calculate the value for duty purposes in Kwacha, customs duty and excise duty in relation to the importation of the motor vehicle. (5 marks) (ii) Explain the difference between the transaction Kwacha, customs duty and transaction value of similar goods methods as they are used in the valuation of imports. (2 marks) (b) In relation to taxation of farming enterprises: (i) Explain the differences between farm improvements and farm works. (2 marks) (ii) Explain the circumstances under which a farmer can be allowed to average income from farming. A tax system is a legal system of assessing and collecting taxes. REQUIRED: (d) Explain other ways apart from taxation as their main source of revenue to finance public expenditure. REQUIRED: Explain other ways, apart from taxation, through which the Central Government can raise revenue