1. Mrs Fynn has been in employment of Apex Bank Limited since 01/08/2015 on a salary scale of GH 84,000 GH 6,000 - GH 96,000.

As a director of operations, she is provided with the following as part of her conditions of service,

1. Well-furnished bungalow provided by her employer in respect of which she pays GH 450 per month as rent deducted at source. The bungalow was located close to the Bank.
2. Watchman allowance per annum of GH 470.
3. Risk allowance of 5% on her basic salary.
4. Leave allowance of GH 2,300 per annum.
5. Meals allowance of GH 100 per month
6. Medical allowance of GH 1,000 was received in the course of the year. The medical allowance was payment in cash a reimbursement of medical expenses. It is not a regular monthly payment for Mrs Fynn.
7. Two maid servants on respective wages of GH 950 and GH 750 per quarter. The amount is paid directly to Mrs Fynns bank account.
8. In the course of the year Mrs Fynn was given cash gift of GH 2,800 from his employer.
9. She is provided with car, fuel and driver for her official and private use.
10. She is entitled to a utility allowance of 10% of her basic salary.
11. She is married with seven (7) children, two (2) of whom are in a Senior High School, two (2) others are in University of Cape Coast. The rest are working. She is also responsible for the up keep of her 4 aged relatives. She is currently pursuing an MPhil programme at the Kwame Nkrumah University of Science and Technology where she incurs 8,500 by way of education expenses. It is the hope of the company that the course would help improve upon her professional skills . she also receives an annual bursary of GH 1,000 from the government of Ghana to support her MPhil programme.
12. She contributes to Social Security Scheme.
13. Mrs Fynn received GH 15,000 as donation from her employer towards the celebration of her fathers funeral.

Required

Calculate her tax liability for 2017 year of assessment using the tax schedule below. Show full workings and give brief reasons for the assess ability or otherwise of any payments or benefits received.