On $1$st January $2022,$ Mr$.$ Wafula was employed by Kirinyaga

Construction Limited as Chief Engineer. He is entitled to a basic salary of Ksh$\mathrm{.}130,000$p$.$m $($P$.$A$.$Y$.$E Sh$\mathrm{.}30,000$p$.$m$).$ The following information relates to his employment for the year

$2022.$

$1.$He was entitled to entertainment allowance of Sh$\mathrm{.}50,000$p$.$m from the employer.

$2.$ He took his meals in the company canteen together with all other employees. though the meals cost approximately shs$.600$ per day in a canteen $($assume $260$ working days in a year $).$

$3.$The employer contributed on his behalf sh$\mathrm{.}20,000$pm to a registered provident fund.

$4.$He was provided with a house by the employer whose market rental value was sh$\mathrm{.}15,000$p$.$m$.$ The employer deducted $2\%$ of the basic salary as rent for the house.

$5.$The employer paid his life insurance premium which amounted to sh$\mathrm{.}8,000$p$.$m

$6.$He was provided with company car $(2,000$cc$)$ which was purchased at a cost of sh$\mathrm{.}1,800,000.40\%$ of the cars use is private

$7.$ He paid mortgage interest of shs$\mathrm{.}320,000($gross$)$ p$.$a$.$ on a shs$\mathrm{.}8000,000$ mortgage on his new home and school fees of shs$.160,000$ p$.$a$.$ respect of his son who attends state university.

$8.$ The company pays for private medical insurance for his directors and senior staff. The cost attributable to Sifujo Wafula was shs$.135000$

Required:

The total taxable income of Mr$.$Wafula for the year. $(10$ Marks$)$

Tax payable from the income computed above. $(3$ Marks$)$

Comment on any information not used