Mr. Osei Bobie, an amputee, was the Senior Accountant of Soroku Mine Company Limited (a mining company) for many years with a basic salary of GHS 54,000 per annum. He was entitled to a company vehicle, fuel, and Driver. He acted as the Director of Finance in March, April, and May 2021, during which month his salary was raised to GHS 5,000 per month. Mr. Osei Bobie was housed in the companys lavishly furnished accommodation on the mine. He was also entitled to the following monthly allowances: Professional allowance GHS 400 Responsibility allowance GHS 500 Mr. Osei Bobie resigned from Soroku Mine Limited on 30 June 2021. He received the following on his resignation: He was allowed to take home the Companys pick-up he was using valued at GHS 5,000. Cash Gifts from staff GHS 6,100. On 1 August 2021, he took up an appointment as Accounts Manager of Phinex Limited (a retailing company) on a salary of GHS 72,000 per annum. His other entitlements were agreed as follows: Responsibility Allowance GHS 150 per month Cost of living Allowance GHS 200 per month Risk Allowance GHS 100 per month Overtime Pay GHS 250 per month Bonus GHS 1,500 in December Vehicle and fuel Accommodation only Mr. Osei Bobie is not married but he is responsible for his three children who are all attending registered Senior High Schools. Mr. Osei Bobie supports his 72-year-old grandmother with GHS 300 per month notwithstanding her immense wealth. His grandmother depends entirely on him. Required: Compute the Assessable Income and Tax payable for Mr. Osei Bobie for 2021 YOA.