Natasha Mutale commenced employment as an Electrical engineer with Zesco limited in Kitwe on 1 August 2022. Her basic salary was K180,000 per annum. Natasha was also entitled to the following benefits: 1. Water expenses of K700 per month for her residence were to be paid on her behalf by her employer. 2. Electricity expenses of K14,400 per annum for her residence were also to be paid by her employer. 3. A monthly non-cash voucher to be exchanged for K1,000 worth of goods from Pick and Pay stores. 4. Lunch is provided at Zesco limited employee cafeteria. The cost to the company of providing lunch was estimated at K1,600 per month 5. A re- imbursement of medical expenses incurred of K6,000 in the charge year 2022. Natasha and her family had accessed medical treatment from a private hospital in Kitwe town. She is entitled to a re-imbursement of all medical bills as long as the clinic is approved by the Human Resource department of which the clinic in question was. 6. A re- imbursement of travelling expenses incurred out of town while on official duty. In the charge year 2022 she spent on average K8,200 per month of her own money, but she was entitled to a re-imbursement of K10,000 per month which was paid to her. 7. Her employers paid K8,000 towards Natasha's daughter's tuition fees. The fees were paid to Zams Secretarial College on 30 September 2022. Natasha contributed 5% of her salary as Napsa contribution per month subject to the (monthly) limit of K1,073 during the year ended 31 December 2022. Other income (not from her employer) Royalty for an engineering design K8,000 (net) Management Consultancy fees K1,955 (gross) Rental income K6,000 (net) REQUIRED (a) Explain the tax treatment of rental income, royalties and management consultancy fees. (b) Calculate the income tax payable by Natasha Mutale for the charge year 2022.