Eric, Trevor and Anan are in a partnership of selling imported clothes, handbags and shoes. They have provided the following information for the year of income $2022$:

Sh$.$

Net profit

Rent

Interest expense

Legal costs

Salaries and wages

General farm expenses

Light & heating

Repairs to business premises

Stationery

Vehicle expenses

Audit and accountancy

Advertising $398000$

$180,000$

$80000$

$120000$

$300,000$

$294000$

$40000$

$40000$

$12,000$

$90,000$

$24,000$

$65,000$

Depreciation:

Salaries:

Interest on capital

Car

Building

Eric

Trevor

Anan

Eric

Trevor

Anan

Gifts,present and charity

Donations to child welfare

Interest on loan to pay income tax

Gross profit

Sundry receipts

Interest income

Profit on sale of shares

Gross income from farming

Lottery winnings

Dividend$($gross$)$

Net profit $300000$

$33,000$

$96000$

$96000$

$96000$

$80000$

$120000$

$160000$

$40000$

$200000$

$20000$

$1908000$

$80000$

$72000$

$200000$

$340000$

$800000$

$120000$

$398000$

Additional information:

$1.$ Wear and tear deductions were estimated at Sh$\mathrm{.}180000.$

$2.$ Farmworkers deduction were ksh $120000.$

$3.$ The partners had borrowed sh $400000$ with a hope of investing it on fixed income securities to earn more income interest rates nevertheless it declined. Interest expenses of sh $80000$ and interest income of sh $72000$ relate to the loan

$.$

$4.$ Legal charges included of sh $40000$ paid to finish a case in the customers deparment.

$5.$ In $2022$ the partners brought forward losses amounting to sh $800000$ from this business.

Required:

$($a$)$ Taxable income $($loss$)$ for the partnership business and distribution among the partners for $2022$ if they share profits and losses equally

$($b$)$ Determine the taxable income of each partner