Mrs$.$ Shine was registered in Jamaica as a sole trader in $2015.$ To grow her practice Mrs$.$ Shine decided to enter into a partnership agreement with Mr$.$ Rain, thus the status of the business was changed in $2021.$ In $2022,$ the partnership income statement for Shine & Rain was as follows: Income Statement for the year ended $31$ December $2022$ $ $ Revenue $11,600,000$ Expenses Salaries & Wages $7,600,000$ Employer NIS Contribution $1,400,000$ Rent and Rates $2\mathrm{.}400,000$ Interest $500,000$ Maintenance $120,000$ Depreciation $550,000$ Loss on Disp $.$Shine was registered in Jamaica as a sole trader in $2015.$To grow her practice Mrs $.$Shine decided to enter into a partnership agreement with Mr $.$Rain$,$ thus the status of the business was changed in $2021.$In $2022,$the partnership income statement for Shine & Rain was as follows: Income Statement for the year ended $31$December $2022.$ Revenue $11,600,000$Expenses Salaries & Wages $7,600,000,$Employer NIS Contribution $1,400,000,$ Rent and Rates $2.400,000,$Interest $500,000,$Maintenance $120,000,$ Depreciation $550,000,$ Loss on Disposal of Vehicle $80,000,$ Telephone $235,000,$ Electricity $255,000,$ General Expenses $700,000,$Donations $85,000,$Provision for Bad Debts $80,000,$ Fines and Penalties $115,000,$Drawings $105,000,$Net Loss $2,625,000.$Notes to the Income Statement $1.$$ $55,000$of the drawings relate to Mrs $.$Shine and $ $50,000$to Mr $.$Rain $2.$Gross Salary for Mrs $.$Shine was $ $250,000$per month, and $ $200,000$for Mr $.$Rain$.$ Both partners worked in the business during the year. $3.$ The annual allowance was $ $450,000.4.$ The partners agreed to dispose of an old pick $-$ up truck with a net book value of $ $350,000$for $ $400,000.$The pick $-$ up had a tax written down value of $ $300,000.5.$Donations of $ $60,000$were made to a local political party to fund its campaign. The remainder was donated to an approved local children's home. $6.$The partners could not determine if all their clients would be able to settle their bills on time so a general provision of $ $60,000$was made to cushion the effect of the any debt going bad. The balance related to a particular client that had gine bankrupt, which the firm was unable to collect after several attempts. $7.$Fines and Penalties include traffic offences of $ $5,000$and penalties of $ $10,000$for nonfiling of VAT returns for the periord January $-$ March $2022.8.$Interest accured was $ $50,000$for the year. $9.$The patnership agreement stated that the partners are to share profit and loss in the ratio $60$ : $40($ Shine $60\%$and Rain $40\%).10.$Mrs $.$Shine is a director for a local company and receives net emoluments of $ $2,250,000$per annum; PAYE of $ $750,000$was deducted. $11.$During the year Mrs $.$Shine rented her private dwelling for $ $150,000$per month for $8$months$.$ She also received gross income from teaching law at a university of $ $6,000,000$per year. $12.$ The partners each paid estimated obligations of $ $20,000$per quarter on March $15,$June $15,$September $15$and December $15.13.$ Mr $.$Rain received interets income from his financial institution of $ $150,000$for the year. Mrs $.$Shine received interest income of $ $75,000.14.$PAYE deducted from Mrs $.$Shine salary from practice was $ $352,476$and $ $109,476$for Mr $.$Rain$.15.$The partners both invested $ $5,000,000$in the business. The interest rate agreed on capital invested was $8\%.16.$NIS for Mr $.$Rain was $ $240,000$and Mrs $.$Shine was $ $210,000.$ Required a $.$Compute that income tax payable $/$ refundable for each partner for $2022.$Other contributions payable is not required. b $.$Explain to the partners their tax filing requirements for $2022.$ c $.$Mrs $.$Shine met in a motor vehicle accident and died in January $2024.$Mr $.$Rain asked for your professional consultation on the partnership as a going concern. Please