bpw
annual salary	70 000
perfomance bonus	30 000
sale of motor vehicle	15 000
sale of house	25 000
other employment benefits accrued during the year	5 000
dividents received from shares invested in the company	6 500
intrest from his current account	4 000
income earning from sale of fixtures and earnings	23 000

(a). Joseph is a Managing Director of a local firm based in Gaborone. He has presented you with the following information. Determine his gross income. (12 marks)

over	not over	tax on column 1 (BPW)	Tax on excess (%)
0	48 000	0	0
48 000	84 000	0	0
84 000	120 000	1 800	12.5
120 000	156 000	6 300	18.75
156 000	........	13 050	25

(b). Referring to the following tax table, calculate how much tax Mr. Joseph should pay to BURS. (4 marks)

(c). List the incomes that are exempted from tax? (4 marks)