Dr. Saeed Hassan submitted his tax return for the 2014 tax year, including a statement of profits and losses as follows :

Upon studying the estimated accounts submitted by the taxpayer, the following was found out:

- The estimation officer acknowledged 70% of the declared salaries for which the tax withholding was paid

- Clinic rent expense covers a period of 18 months, starting from 1/1/2014

- Paying $ 2000 as part of his contribution to the retirement fund

- Profession fees and legal fees for the year 2013 + 2014

- That the taxpayer is married and has a son studying at the university.

Required: Calculate the tax due on the taxpayer for the year 2014

2200000 500000 1700000 Revenues Purchases Gross profit - expenses Rent a clinic Staff salaries Net profit 20000 300000 25000 6000 Electricity 4500 Legal fees 3500 Profession fee 15000 Hospitality expenses 3000 Property tax 10000 Research and development expenses 74000 Total expenses net profit 960000 2200000 500000 1700000 Revenues Purchases Gross profit - expenses Rent a clinic Staff salaries Net profit 20000 300000 25000 6000 Electricity 4500 Legal fees 3500 Profession fee 15000 Hospitality expenses 3000 Property tax 10000 Research and development expenses 74000 Total expenses net profit 960000