Marcia is an accountant and work with Holiday Inn Hotel. Her annual salary is 2.4 million. She received rental allowance of $35,000 monthly. She also received uniform and laundry Allowance respectfully, they are $15,000 and $6,000 quarterly. The Hotel has a C.U.G telephone Plan For workers. Marcia received a maximum of $10,000 per month. Her annual telephone bills Amounted to $110,000. Marcia is a very good singer, so at the nightly concerts: She does Cabaret Singing and performed two night per week. Her nightly pay for performing is $15,000. At times Marcia received Tips from Guests, when she performs. These tips are mostly given to Her in Foreign Currency. Marcia estimated that she received in tips for the year is between $600 and $800 U.S Dollars. The exchange rate is J$150.00 to $1US. The Hotel has no policy regarding Tips and Gratuity. Marcia Contributed 10% of her basic salary to an approved pension plan. Calculates the following that relates to Marcias annual gross emoluments. What the gross emolument Marcias received annually.