Bernard Ong married Carrie Low. They have two sons, Dominic Ong and Edward Ong. Dominic married Flora Tan. They live with their daughter, Gina Ong. Edward married Helen Lim. They have no children. All the above-mentioned persons stay and live in Singapore. Both Bernard and Carrie are retired with no income. Dominic is unfit for employment, as he was paralysed from an accident two years ago. Flora is a full-time housewife due to Dominics condition. Gina is the sole breadwinner, who provides for both Dominic and Flora with her employment income of at least $10,000 per month. Both Edward and Helen are semi-retired with minimal income of $4,000 per year. They help Gina by paying for Dominics medical bills, which add up to about $2,000 per year. Required: Explain who could and should claim personal relief(s) on Dominic in the Year of Assessment (YA) 2021 to maximise the amount of deductions in Singapore.