Mr. Kimani received a salary of Sh. 40,000 in April 2022. He was provided with a company house to which he contributed 3% of his basic pay as rent. The market rental value of the house was Sh.10,000 per month. A company car of 2000 cc was provided or his personal use including a house servant whose salary of Sh. 5,000 per month was paid by the company. Calculate his taxable income and tax payable