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 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 advise.