Kirk Wright is an employee at Media Creations. his remumeration package consisted of the following per year:

$

Basic Salary 1825000

Uniform and Laundry allowance 280000

Entertainment allowance 158000

During the year 2015 he also received the following from his employer:

A. Media Creations provided Kirk with a cellular phone. He used the phone to call his friends which amounted to $10,000. He did not reimurse the company for the calls.

B. Rent of $40,000 per moth is paid directly to Mr. Wright for his personal home.

C. Media Creations operates and ESOP scheme; $25000 is deducted monthly from his salary towards the purchase of shares i this scheme. He received $10,800 dividends on share purchased.

D. Media Creations provided Mr. Wright with a motor car to assist him i the performance of his duties. The car was purchased i 2008 for $2500000 ad was used mainly for business purpose. In addition the company gave him a motor vehicle allowance of $507000 and a motor vehicle mileage at rate of $50 per kilo metre. For the year of assessment kirk wright travelled 3875 miles.

E. In 2012, he executed a dead of covenant in favour of UWI for $18500 a year payable to the bank.

F. Kirk contributes 10% of his basic salary to an approve pension scheme.

Determine Kirk Wright's Income Tax liability for the year of assessment 2015 writing appropriate notes.