Mrs. Marymeno is a professional dentist who practices in Nairobi.She has provided you with the details on her clinic for the year ended 31 December 2018:

Sh.

Gross Professional fees received

Subscriptions to professional association and publications

Subscriptions to a wildlife magazine

Donations to a children's home

Debt collection expenses (dental patients)

Wages for dental assistant

Replacement of surgical instruments

Rent for the clinic premises

Electricity and water - clinic

Other clinic expenses

Hire of car for use in practice

Uniforms for staff

Payment of school fees for own children

Contribution to provident fund - self

Payment of life insurance premium - self

Terminal benefits paid to retired receptionist

Depreciation on furniture - clinic

Rents received from sub-rentals

Rent collection expenses(sub-tenants)

Wages paid to cleaners and watchman - clinic

Furniture bought for clinic 1 January 2005

Tarmacking of Drive-way personal residence

Additional servant quarters - personal residence

Dividend income net of withholding tax

Interest income from commercial bank - gross

Directors fees received (deductions at source SSh.3,0000

1,000,000

20,000

2,000

10,000

6,000

120,000

40,000

140,000

40,000

70,000

50,000

5,000

40,000

60,000

20,000

50,000

12,000

14,000

2,000

50,000

64,000

80,000

140,000

34,000

24,000

120,000

Net

Required:

(a)Calculate the taxable income of Mrs. Mary Wepukhulu for the year ended 31 December 2018.