hree MrOnyango was a resident of Kenya in the Year of income 2022. He partly worked in UK and earned an income amounting to UK50,500. The tax paid in UK amounted to UK9,700. His employment income in Kenya was sh. 1,050,000 (PAYE deducted Ksh. 196,400). Futherhe had provided consultancy services at a fee of sh.190,000(net of withholding tax) Other income comprised of a.Net rental income from commercial property amounting to sh. 2,500,000 b.Interest form fixed deposit account in Equity bank sh. 85,000 (net) c.Patent rights where he earned net royalty income of sh.95,000. Expenses relating to patent rights were; registration of patent sh.8, 900 and operating expenses sh.18,000 The applicable exchange rate