Moses Bundi works for geo$-$sat solution ltd as a technical Director. During the year ended $31$ December $2015$ he received the following incomes and emoluments:

Basic salary of sh$\mathrm{.}160000$ per month$($P$.$A$.$Y$.$E sh$\mathrm{.}42000$ per month$)$

He was provided with a $2200$cc land lover which had cost the company sh$\mathrm{.}4600000$ in the year $2010.$

In the month of December $2015,$he received a sitting allowance of sh$\mathrm{.}28000$

He is a member of a registered retirement benefits scheme of which he makes monthly contribution of sh$\mathrm{.}30000.$

He was housed by the company in a retired house with water, telephone and electricity. The house had a market rental value of sh$\mathrm{.}64000$ per month and he paid a nominal rent of sh$\mathrm{.}25000$ per month.

During the year, the company paid school fees for his son amounting to sh$\mathrm{.}280000.$ This amount was disallowed for tax purposes on Geo$-$sat solution Ltd$.$

Geo$-$sat solution Ltd operates a medical scheme for all staff with Afya Insurance Ltd$.$In the year $2015,$ the amount paid for Moses Bundi$`$s cover amounted to sh$\mathrm{.}320000.$

The company paid his monthly electricity, water and telephone bills averaging to sh$\mathrm{.}18000,$ sh$\mathrm{.}12500$ and sh$\mathrm{.}16000$ respectively.

He earned interest income of sh$.180000$ during the year from his investment in Housing Development Bonds.

The company paid sh$\mathrm{.}240000$ to cover for Moses Bundi$$s family life insurance premiums during the year.The insurance policy covered Moses Bundi,his wife and son.

In December $2015$ Moses Bundi received an entertainment allowance of sh$\mathrm{.}120000.$Half of this amount was spent on entertaining customers.

Moses Bundi received a net rental income of sh$\mathrm{.}1800000$ from his commercial rental premises during the year.This was after deducting the following expenses:

Caretaker$$s wages sh$\mathrm{.}620000$

Building an extension sh$\mathrm{.}840000$

Interest on mortgage sh$\mathrm{.}120000$

Fixing metallic doors sh$\mathrm{.}320000$

Purchase of a water tank sh$\mathrm{.}150000$

Required;

Taxable income of Moses Bundi for the year ended $31$ December $2015$

Tax liability $($if any$)$ from the income computed above