Brendan Marley is a New Zealand tax resident. He works full time at Mitre 10 Mega. He is also a musician and works part time at the local bar on Fridays and Saturdays. Brendan received the following gross amounts during the income year ended 31 March 2020.

1 Salary Mitre 10 Mega 58,000

2 Bar income Local bar 15,000

3 Interest ANZ Bank 200

4 Garage sale receipts Various people 1,000

5 Dividends Mercury Energy Ltd 600

6 Tips Various fans 400

7 Board fees School Board of Trustees 980

8 Lotto- Powerball winnings LOTTO New Zealand 750

9 Free Holiday voucher Mitre 10 Mega 350

10 Loan Kiwi Bank 14,000

1. PAYE of $10,420 was deducted by Mitre 10 Mega.

2. Brendan worked part time as a musician at the local bar (as an independent contractor).

3. Brendan provided his IRD number to ANZ Bank and RWT was deducted at 30%.

4. Brendan had a garage sale to sell items that he did not need.

5. This dividend from Mercury Energy Ltd was fully imputed and an appropriate amount of RWT was deducted.

6. Brendan received cash tips from his part time work at the local bar.

7. Brendan is on the Board of Trustees of the local primary school. Withholding tax of $280 was deducted from this amount.

8. Brendan won various amounts playing Lotto during the year.

9. To recognise 20 years of service, he received a $500 gift voucher from Mitre 10 Mega

10. Brendan took a loan of $14,000 from BNZ to renovate his house.

Brendan made the following payments during the income year ended 31 March 2020:

Fees of $750 to you for preparing his income tax return.

Income protection insurance premiums $860.

Provisional tax $3,800.

Cost of transporting musical instruments to local bar where he works as a musician $2,600.

Required: (a) For the year ended 31 March 2020, calculate Brendans income tax liability and the terminal tax to be paid or tax refund. Show all workings in the form of an IR3 return. (10 marks)

(b) Explain with reasons the incomes/receipts and payments/expenses not included in the calculation.

I need (a) in a table

please help