Dr. Mfum Smiles, a physically challenged man, is a lecturer at a public university in Ghana, School of Veterinary Medicine. He dedicates most of his free time providing consultancy services in animal health biosecurity to his clients and Animal Husbandry services in his piggery. He is also a member of team of consultants who provides consultancy services to the Ministry of Food and Agriculture, Animal Production Directorate. In terms of his service contract with Animal Production Directorate, he is required to participate in all anthrax out breaks for cattle and swine fever for pigs. His service contract is for a year, subject to renewal as and when donor funds are available. All the consultancy team members of which Dr. Mfum Smiles was one, were paid a predetermined monthly salary of GH 4,000 each and an all - inclusive field attendance allowance of GH 1,000.00 each, per day at any disease outbreak site in any part of the country. During the year under review, there was no outbreak of any of the diseases that warranted their field visit.

Dr. Mfum Smiles private consultancy practice to Cattle, Pigs and Poultry farmers is strictly by appointment and his clientele base has been growing steadily due to his dedication to work and experience. He earned a total of GH12,000 during the year ended 31^st December, 2020.

Dr. Mfum Smiles earnings and deductions from his employment at a public university in Ghana for the year ended 31 December 2020 were:

	GH
Basic Salary	60,000.00
Transport Allowance	3,000.00
Unaccountable Imprest	2,500.00

Other benefits from his Employment with the University include:

1. 5.5% of Basic Salary contributions to SSNIT and the 1^st Tier Pension Fund. He also contributes 10% of his salary to Staff Savings Scheme to which his employer does not contribute.
2. Soft Furnished Accommodation at the University of Ghana.
3. He was granted two months salary advance on 1^st February, 2020 to meet the medical treatment of his wife Mrs. Mfum Smiles in London. The loan is repayable within one year at an interest rate 10%.

The following additional information are available on the other earnings of Dr. Mfum Smiles.

He earned GH36,000.00 in respect of his private consultancy services provided during the year ended 31^st December, 2020 to the Ministry of Food and Agriculture.

With the exception of a total tax of GH13,500.00 paid at source from his earnings as a lecturer and GH3,600.00 withheld by the Ministry of Agriculture, no other taxes were paid.

You are required to compute Chargeable Income of Dr. Mfum Smiles for the 2020 Year of Assessment.