b. Professor Mohammed Ibrahim, the Director of the Consultancy and Training Unit of University of Professional Studies, Accra (UPSA) has been on a salary scale of GHC 18,000 X 6,000- GHC 54,000 per annum since July 2016. He contributes 5.5% of his salary to the Social Security Scheme. In the year 2019, Professor Mohammed Ibrahim received an amount of GHC 2,280 from his investments in France where he served as an Associate Professor of Crme De La Crme University before coming. A tax of GHC 720 has been withheld in France. Ghana has a double taxation agreement with France. Required: Determine the Tax Credit Relief (if any) due to Professor Mohammed Ibrahim in the year 2019. The following tax rates are applicable: No Chargeable income Rate of tax 1. First GHS 3,828 Nil 2. Next GHS 1,200 5 percent 3. Next GHS 1,440 10 percent 4. Next GHS 36,000 17.5 percent 5. Next GHS 197,532 25 percent 6. Exceeding GHS 240,000 30 percent 1/3