Beauty resigned on the $31$st of July $2022$ sighting frustration and a lack of appreciation. Her

remuneration package included the following:

Basic Salary $$520,000$

Housing Allowance $($IR$)$ $$210,000$ per annum

Medical Aid Allowance:

To beauty: N$$2,500$ P$.$M

To NMC: N$$3,000$ P$.$M

Utility Allowances N$$5,400$ P$.$M

Gratuity and Separation package $$215,000$

Other Income

Dividends received

Offshore Investment: $$15,000$

Local: $N$$$27,000$

Interest received $$64,000$;$15\%$ treasury bills; $25\%$ Nampost and the remainder from

commercial banks and private equity funds

During the tax period, Beauty made the following contributions

Pension to GIPF a quarter of her basic salary

Pension to a private scheme $$3,000$ Per month

Donation:

to a political party $$4,000$ once off

Trade union $1\%$ of her basic salary per month

Trust school $$1,500$ per month

Assuming Beauty's employer withheld PAYE $$73,200,$ received business income amounting to $$102,000$ excluding expenses amounting to $$38,450.$ Calculate Tax payable or refundable for the tax period March $2022-$ February $2023$