Ing. Kog Dery has been in the employment of Solid Construction Limited since 2014. On 1 May 2015, he was promoted Works Foreman and placed on a salary scale of GH 6,000 * GH 1,200 - GH 9,600 per annum.

His other entitlements were listed as follows:

Risk allowanceGH 50 per month

Responsibility allowanceGH 50 per month

Medical allowanceGH 50 per month

Accountable entertainment allowance GH 2,000 per annum

Utility allowance is 10% of his basic salary

The medical allowance is a regular monthly payment in cash whether the employee gets sick or not. It is not a reimbursement of medical expenses.

He was provided with accommodation and a vehicle with fuel and a driver at every construction site he resided and worked. For this, he was paid inconvenience allowance of GH 100 every month.

The company won contract for the construction of a senior high school and teachers bungalow at Nandom and Dery was requested to move to the site.

In Nandom, Kog Dery took a nine-month course with NVTI to update his technical and vocational skills in construction.

Mr. Dery started to meddle in chieftaincy affairs in the area giving him not much time to concentrate on his work. His appointment was therefore terminated on 31^st December, 2018.

He was paid the following :

1.Three months' salary in lieuof notice GH 3,000

2.Compensation for loss of office GH 10,000

3.Gratuity for long serviceGH 30,000

He was allowed to take home the rickety Company pick up he was using valued at GH 3,600.

Mr. Dery is not married but he is responsible for his three children who are all attending registered senior high schools. He is also responsible for the upkeep of her 61 year old mother. He contributes to social security fund.

Required:

Compute his tax liability for the year 2018. Show full workings and give brief reasons for the assess ability or otherwise of any payments or benefits received.