$($Extract from Taxation and tax planning in Hong Kong, Patrick Ho$,$ Pilot$)$

Mr$.$ Kam works for a Hong Kong company and received a monthly salary of $$46,000$ for the year ended $31$ March $2023$

His wife works as a part$-$time accountant for a small firm and received a monthly salary of $$8,000$ for the year ended $31$ March $2023.$ Mrs$.$ Kam paid charitable donation of $$40,000$ to her church $($approved charity$)$ for the year ended $31$ March $2023$

Mr$.$ and Mrs$.$ Kam have two children at the age of $10$ and $15.$ Mr$.$ Kam$$s mother, age $65,$ lives in a registered nursing home $($approved elderly residential care home$)$ in in Hong Kong, and he paid $$15,000$ each month to support her nursing home fee.

Mr$.$ Kam owns a residential apartment in Hong Kong.

REQUIRED:

Compute Mr$.$ and Mrs$.$ Kam$$s salaries tax liability by joint assessment for the year of assessment $2022/23.$ Ignore MPF