Mr. Li, a Chinese citizen, is an employee in NICE company. Mr. Li had the following income for the month of January 2019:

(1) Monthly employment income from NICE company is RMB 14,500, and a bonus for the year 2019 of RMB 86,000.

(2) Employer’s contribution on social security RMB 12,600

(3) Employee’s contributions on social security RMB 12,600

(4) Received reimbursement of business travel expenses RMB 8,000 from NICE company. Mr. Li provided travel invoice to the company.  

(5) Sold a real estate for RMB 1,800,000, which he had acquired two years ago for RMB 900,000. He paid the relevant tax on the sale, plus RMB 20,000 to the real property agency which had handled the sales transaction. (Ignore the land appreciation tax )

(6) He received an insurance compensation of RMB 5,000 because of a delayed of flight.

(7) He won RBM12,000 in Lottery when he was traveling in Singapore. He paid RMB2,000 foreign tax on this income.

(8) Inherited an apartment form his grandpa's death valued at RMB 6 million.

There are some relative information about Mr. Li:

(1) Mr. Li has one 5-years old son, who is in the kindergarten. The tuition fee for kindergarten is $27,000 per year.

(2) Mr. Li also support the living expense for their parents. Mr. Li pay $20,000 RMB per year. He is the only child of his parents

(3) Mr. Li paid off his house already, he has no mortgage expense to pay.

(4) He made a donation to red cross for RMB 20,000 and 7 Junly,2019.

Required:

Calculate the individual income tax (IIT) payable by Mr. Li for the year 2019, and clearly identifying items which are tax exempt and its amounts.