Individual Tax and Tax on Wifes Employment, Professional	Rate - %
and Self-Employment Income KShs
First 288,000 pa. (24,000 pm.)	10%
Next 200,000 pa. (16,666 pm.)	15%
Next 200,000 pa. (16,666 pm.)	20%
Over 688,000 pa. (57,333 pm.)	25%

Allowances

Personal tax relief 2020 KES 28,80

Insurance premium relief 15% (to a maximum of) - 2020 KES 60,000 p.a.

Mortgage relief on owner occupied properties on interest paid on approved borrowings (to a maximum) of Kshs 300,000 p.a.

Daisy is offered employment by Deluxe Ltd at a basic salary of Kshs 250,000 pm. Other allowances offered include an entertainment allowance of 20% of annual basic pay (not forming part of salary), one month performance bonus (payable at year end) and a transport allowance of 10% of her annual basic pay. Other benefits include a company car with a cc rating of 2,000 for personal use. The employer also provided a house servant whose salary was Kshs 12,000 pm (if Daisy takes unfurnished accommodation). As part of the package during the year she will be given vegetables worth Kshs 120,000. The company will pay her life insurance premiums amounting to Kshs 60,000. The company will provide Daisy with the option to receive medical allowances amounting to Kshs 500,000 for the year or take a medical cover with an insurance company with the same value. The company gives Daisy an option either to take a rent-free unfurnished accommodation for which the company would directly bear the rent of Kshs 25,000 per month or to accept a house allowance of Kshs 25,000 to find her won accommodation. If Daisy chooses to accept the house allowance she would have to pay Kshs 25,000 pm as rent.

Required: Which one of the two options should Daisy choose in order to minimize her tax liability?