Mr. Lee has been employed by Glory Ltd (Glory), a trading company carrying on business in Hong Kong, as its sales director since 1 June 2018. The following information relates to Mr. Lee concerning the year of assessment 2020/21: 1) Monthly salary of $80,000, subject to a deduction of 5% as his contribution to the mandatory provident fund (MPF). 2) Discretionary bonuses of one month salary declared by Glory and credited to Mr. Lee's account on 31 December 2020. 3) Glory provided Mr. Lee with a flat in Kowloon Bay. Mr. Lee paid $1,000 per month to Glory as rental payment. 4) The electricity and water bills chargeable to Mr. Lee totaling $7,600 were paid by Glory. 5) Mr. Lee's 15-year-old daughter is studying in the International School of Hong Kong. The tuition fees of $60,000 were directly paid by Glory. 6) Mr. Lee incurred travelling expenses of $3,000 each month which were reimbursed in full by Glory. It was agreed with the assessor that half of these expenses were for journeys between Mr. Lee's home and his office, whereas the remainder were for journeys between Mr. Lee's office and the offices of customers. 7) On 10 February 2020, Mr. Lee was granted 5,000 shares by Glory subject to a vesting period up to 31 January 2021. Mr. Lee sold the 5,000 shares on 18 February 2021. The market price of each share was $10 on 10 February 2020, $11 on 31 January 2021 and $12 on 18 February 2021. 8) In July 2020, Mr. Lee was injured while visiting the customer of Glory in Wan Chai. The total medical expenses of $24,000 were compensated from Glory's insurer. 9) Mr. Lee made cash donations of $30,000 in January 2021 to the HK Red Cross. He also paid $1,000 for a ticket to attend a fund-raising film organised by the Orbis HK in March 2021. 10) Mr. Lee's salaries tax liabilities of $115,000 for the year of assessment 2019/20 were paid and borne by Glory on 20 January 2021. 11) Mr. Lee paid for an annuity premium of $65,000 under a Qualifying Deferred Annuity Policy to the insurer for writing the policy in so far as it relates to the provision of annuity payments. 12) Mr. Lee made a contribution of $18,000 to the MPF retirement scheme. 13) Mr. Lee is married with one daughter aged 15. His wife is a housewife. Required Compute the Hong Kong salaries tax payable by Mr. Lee for the year of assessment 2020/21