Miss Karikari has been in the employment of Amanda Trading Ltd as Marketing Manager since 1st February 2015 with a salary scale of GHC91,000 X GHC7,200 - GHC200,000. She is provided with the following as part of her conditions of service

1. Accommodation provided by her employer in respect of which she pays GHC300 per month as rent deducted at source

2. Responsibility allowance of GHC8,000 paid every half-

3. Extra Duty allowance of 20% of her basic 

4. Transport wance of GHC400 per fortnight 

5. Clothing allowance of GHC350 per 

6. One maid servant on monthly wages of GHC1,000 and a security personnel who is paid GHC800 per quarter. The security personnel is paid through Miss Karikari's bank account whiles the maidservant is on the company's payroll

7. In the course of the year, Miss Karikari received a cash gift of GHC8,000 from his employer for her good stewardship; the full amount which she subsequently donated towards the road construction taking place in her village. 

8. She is provided with car and free fuel for official and private use

9. She is married with four (4) children who are in registered educational institutions in Ghana

10. She is currently pursuing a professional course in UPSA where she incurs GHC4,000 by way of education expenses. It is the hope of the company that the course will help improve her professional skills

11. Miss Karikari paid a mortgage interest of GHC10,000 during the year under review 

12. She also contributes 5.5% of her salary to the SSF scheme and 10% to 3rd Tier Pension 

13. Her Employer granted her a loan amounting to 60,000 for a period of 12 months at an interest rate of 10%. The BOG statutory rate for that period was 25%

14. Miss Karikari received cash of GHC5,000 as donation from her employer during the naming ceremony of her last baby. 

Required: 

a. Explain the meaning of the salary scale and calculate Miss Karikari's basic salary for the 2020 year of assessment.

b. Explain the tax implications and treatment of notes 1, 6, 7, 10, 11, 13 and 14 highlighted above. Support your explanation with relevant sections of Act 896 as amended.