NYAMEYE has been employed as the chief accountant of IKERN & ASSOCIATES for several years. Her gross salary per month as at 1st January 2005 was GH12,000. She is entitled to the following consolidation monthly allowances: Responsibility Allowance GH800 House help Allowance GH500 Accountable Imprest GH600 She is provided with a company vehicle with fuel for her official and private use. The employer also provides her with a well-furnished accommodation. She contributed 5% of her basic salary to social security and another 5 % to a provident fund. Her employer also contributes 10% of her basic salary to the provident fund. She is married with four children who are attending Government Registered Senior Secondary Schools in different parts of Ghana. In May 2005 she was promoted to the General Manager with a basic salary of GH16,000per month. Her other allowances and benefits remained the same throughout the year 2005. Required Calculate her tax liability for 2005 year of assessment. 2005 ANNUAL TAX RATE SCHEDULE-INDIVIDUAL INCOME RATE TAX THEREON (GH) First 1,800 0% 0 Next 1,800 5% 90 Next 4,800 10% 480 Next 27,600 15% 4,140 Next 36,000 20% 7,200 Exceeding 72,000 28%