Mr$.$ Wong is the managing director of L Ltd$.,$ a company incorporated in Hong Kong. During the year ended $31$ March $2023,$ he earned the following remuneration from his employment and made the following payments:

Income $

Basic $443,000$

Bonus $42,000$

Car allowance $(1)20,000$

Furniture $(2)20,000$

Education $(3)60,000$

Credit card purchases $(4)30,000$

Payments

Club subscriptions $(5)20,000$

Electricity, gas and telephone $20,000$

Domestic rent $80,000$

Subscription to professional association $3,000$

Car expenses $(1)20,000$

Travel $(6)25,000$

Legal fees $(7)20,000$

Mandatory contributions to a MPF$-$exempt scheme $18,000$

Notes:

$1.$ Mr$.$ Wong$$s Car was used $50\%$ of the time for work$-$related travel and $50\%$ of the time for private purposes.

$2.$ With the agreement of Mr$.$ Wong, the company paid this amount directly to an antique company who delivered a painting to Mr$.$ Wong. Mr$.$ Wong had agreed to buy the painting and asked the antique company to send the bill to the company for payment on his behalf. After the painting was delivered to Mr$.$ Wong, an independent valuer recognized it was the work of a famous artist and valued it at $$300,000.$

$3.$ His employer contracted with a school in Britain to assume liability for the school fees of Mr$.$ Wong$$s son, aged $17.$

$4.$ The company paid for private purchases made by Mr$.$ Wong using the company$$s corporation credit card at his local supermarket.

$5.$ It is a condition of his employment that Mr$.$ Wong becomes a member of a certain club. The club is a well$-$known one to which many important clients of the company belong.

$6.$ During the year, Mr$.$ Wong and his wife took a trip to Korea, incurring the following expenses: two plane tickets $($$$10,000),$ car hire $($$$5,000),$ food and lodging $($$$10,000).$

$7.$ A rival firm sued Mr$.$ Wong for enticing its employees to work for the company. Mr$.$ Wong won the case. His legal expenses totaled $$20,000.$

$8.$ The payments listed out above were not reimbursed by the company.

$9.$ Mr$.$ Wong had been a director of the company's associated company, M Ltd$.,$ incorporated in Hong Kong, for six years. He resigned as director in April $2022$ and received a gratuity of $$100,000$ described as 'appreciation for your loyal services over the last few years'. This amount is not included in the figures set out above.

$10.$ Mr$.$ Wong$$s wife lives in Britain with their son, aged $17$ and his mother, aged $78.$

Required:

Calculate Mr$.$ Wong's salaries tax liability for the year of assessment $2022/23.$

$($Adapted from ACCA$/$HKSA Paper $3\mathrm{.}3$H J$92$Q$6($a$))$