Mr.Ben, Ms.Sally and Mr. Ronald are employed by Nicky Computers. The following information relates to their employment. Ben: Basic salary of N14, 000 and housing benefit of N$3,000 per month. Sally: Basic salary of N$21,000 and housing benefit of N$4,000 per month. Ronald: Basic salary of N$ 40,000 and a housing benefit of N$5,000 per month. They had no other receipts and accruals or deductions for this year. The housing scheme is approved by the Receiver of Revenue. You are required to calculate Ben's taxable income for the year of assessment