Mr$.$ Li works for a HK company, he stationed in

UK and came back HK once a month to visit his

family. During the year ended $31$ March $2022,$ he

stayed in HK for $20$ days. He paid UK individual

income tax of HK $$550,000$ on his income of

HK $$800,000.$ He performed services both inside

and outside Hong Kong. He received the

following pay:

Salaries: HK$$1,150,000$

Education allowance for his child: $HK$$$72,000$

He contributed $$18,000$ to satisfy the mandatory

requirement of MPF$.$ His wife has no employment

income. Mr$.$ Li's elder son is $17$ years old,

financially independent and lives outside, and his

younger daughter is $15$ years old studying in a

secondary school in Hong Kong.

His net chargeable income is$?$

a$.20,000$

b$.33,000$

c$.0$

d$.30,000$