d. i. Peter, who is single, received annual salaries of $660,000 ($55,000@ month x 12) from his principal employment in Company CAT during the year of assessment 2021/2022. He also received $13,000 per month ($156,000 for the year) from a part-time job in Company LEC. Peter made mandatory contributions to each of his employers' MPF schemes. During the year of assessment 2021/2022, Peter needed to pay $2,500 for his annual membership subscription fee to the HKICP. Also, during the year of 2021/2022, Peter enrolled in a master's degree programme and paid $160,000 for the tuition fee. Calculate the salaries tax payable by Peter for the year of assessment 2021/2022. 7 marks ii. Refer to above (d) (i), calculate the salaries tax payable by David for year of assessment 2021/2022 if he is married. David's wife stays at home as homemaker and has no income from employment. All other information remains the same. Show all your calculations Tax rates for the year of assessment 2021/2022: Net Chargeable Income On the first $50,000 6 marks Progressive rate % 2 On the next $50,000 6 On the next $50,000 10 On the next $50,000 14 Reminder 17 Standard Rates of Tax 15 Basic Allowance $132,000 $264,000 Married Person's Allowance A maximum deduction of $100,000 for self-education expense was allowed for the year of assessment 2021/22. For 2021/2022, 100% of the final tax payable under profit tax, salaries tax and tax under personal assessment would be waived, subject to a ceiling of $10,000 per case.