c) Mr Rahim is an employee of Beximco pharmaceuticals limited drawing monthly salary of TK. 25000 in the scale of TK. 19000-1000-32000. His date of salary increment is on 2nd February. He received dearness Allowance @ 18% of Basic salary. He contributes 10% of his basic salary to recognize provident fund. He gets TK. 850 as transportation allowance, TK. 800 as medical allowance, & TK. 750 as amusement allowance per month. He also receives 50% of his basic salary as Hose rent allowance. He received income from non-agriculture land as rent of TK. 3000, interest from saving Bank account TK. 20000(net), & on postal saving account TK. 4000. Tax @ 9.5 % was deducted on Bank interest. He pays TK. 25000 as life insurance premium, & TK. 3000 as group insurance premium. He purchase shares of IPO of TK. 6000 from CSE & donated TK. 5000 to a charitable organization approved by income tax authority. Compute tax liability of Mr Rahim for the year ended on 30-05-2019