for it on 1 February 2022. On 1 May 2022 , he exercised the option to take up the shares when the market value was $18 per share. On 30 May 2022, he sold all the shares at the market value of $17. d. Mr Leung received contract gratuity on 30 November 2022, and he elected to have the contract gratuity spread back under S11D(b) of the Inland Revenue Ordinance. e. Mr Leung is married and his wife is a housewife. He has a son aged 10. Mr Leung is living with grandfather who is 85 years old and has been receiving allowances under the Government's Disability Allowance Scheme for a few year. f. Mr Leung and Mrs Leung made the following donation: Required: Compute the assessable incomes of Mr Leung for the years of assessment 2021/22 and 2022/23 taking into account the gratuity spread back under s.11D(b) of the Inland Revenue Ordinance. a. State how to make a valid application for spreading back a contract gratuity. b. Mr Leung joined a construction company as an engineer on the following contract terms: (i) period of contract: 1 December 2020-30 November 2022 (ii) basic salary: $30,000 per month (iii) contract gratuity: $144,000 upon completion of contract Upon completion of the contract, Mr Leung was employed by the same employer as a permanent staff starting from 1 December 2022 with a monthly salary of $40,000. Other information: a. Mr Leung also received the following during his employment with the construction company: Mr Leung had spent $13,000 and $10,000 for the purchase of a holiday passage when he was on leave in January 2022 and in February 2023. b. Mr Leung was provided with a company's staff quarters starting from 1 December 2021 , and the company deducted $2,250 monthly from his salaries as rent. c. On 1 February 2022, Mr Leung was granted an option to purchase 10,000 shares of the company's shares at $10 per share. He took the option and paid $1,000