c. Sarah, who is single, received a total salary income of $336,000($28,000@ month 12 ) during the year of assessment 2021/2022. She made mandatory contributions of $1,400 per month to a MPF scheme. Sarah also needed to pay $2,450 for her annual membership subscription fee to Hong Kong Institute of Certified Public Accountants (HKICPA). Calculate the salaries tax payable by Sarah for the year of assessment 2021/2022