Hajia Salamatu lived in Paris with her daughter, Ramatu since 1998. Hajia Salamatu is a lover of red wine and upon her return to Ghana in 2022, brought 100 casks of vintage red wine along. Sherifa Abubakari, one of Hajia Salamatus friends operates a non-alcoholic beverage pup at Dobile junction which is well patronized. In one of their discussions, Hajia Salamatu notified Sherifa about the 100 casks of vintage wine she brought from her Paris trip. Sherifa advised that they should blend 50 casks of the French wine with a local gin to produce a cocktail. The suggestion was immediately accepted, and they incurred a total cost of GHC100,000.00 contributed equally towards that venture. They blended and obtained 1 million 250g bottles of the cocktail which were all sold out within 14 days, realizing GHC1,500,000.00. The GRA is on the heels of Hajia Salamatu to file her tax return and be assessed to tax in respect of the transaction. She contends that she did not engage in any business because the wine was bought for domestic consumption, and that she only facilitated the business of her friend. Advice Hajia Salamatu (10 Marks)

Leelorm Sadik did her National Service at MBA Sombo Bank from 1st September 2017 to 31st August 2018. Because of her dedication to work, the managing director of the bank asked her to stay on contract from 1st September 2018 and was given a monthly stipend of GH1,500.00. Upon recommendation by the managing director of the bank, Leelorm Sadik was appointed by the Board of Directors on 1st January 2019 on a salary scale of GH16,800.00 by GH2,400 to GH19,200.00 with effect from 1st September 2018. She is registered with the SSNIT. She also contributes 18.5% of her salary to the third-tier voluntary provident fund, managed by Comci Comca Financial Services. She was paid GH750.00 overtime in June 2021. Required From the information above, ascertain the assessable income of Leelorm Sadik for the 2020 and 2021 years of assessment. (10 Marks)