Elaine is employed by a newspaper company and receives an annual salary of $3,000,000. She has joined the company's approved pension scheme to which she contributes 10% of her gross salary. During 2020 she completed a degree in journalism and the company awarded him a gift of $20,000. The company also bought her a laptop $150,000, which she uses 10 percent of the time for business purposes. Briefly discuss the tax issues in this scenario and calculate Elaine's statutory income