Mr and Mrs Singh are living in a 3 room flat at Hougang with 2 children aged 12 and 14 years respectively. Mr and Mrs Singh were on remote working since April 2020. Mr Jenson Singh has annual income of $75,000 and Mrs Darwinder Singh has a monthly income of $4,200. She had a pay cut of 10% from May 2020 till end of December 2020.

Mr Singhs father, Harbajan Singh aged 59 is staying with them and was working as security guard at DBS bank at Tampines for a monthly salary of $2000. He was working at the bank throughout the year.

The base month Electricity bill on household for March 2020 was $300. The monthly bill for the following months were: April - $450 May - $400 June - $280 Jul - $355* *remained the same for Aug to December 2020. These charges were before U save rebates given in April, July and October 2020. During June 2020, Mr Jenson Singh bought a new Lenovo laptop for $4,200 whilst Mrs Darwinder Singh repaired her existing laptop for charges of $340.

a) Show clear computations of each tax payers gross income (inclusive of Mr Singhs father) and the attributable expenses deductible for each. Justify each deduction and how they were apportioned if any; Your discussion should also include the laptops.

Computation of Mr Jenson Singhs income and attributable expenses deductible and not deductible

Computation of Mrs Darwinder Singhs income and attributable expenses deductible and not deductible

Computation of Mr Harbajans Singh and attributable expenses deductible and not deductible

Computation of Mr Jenson Singhs income and attributable expenses deductible and not deductible