Peter Somoei is an employee of Zawadi Ltd. and earns a salary of Sh.140,000 per month, while his wife Sabina Wanga works in Lindi Ltd., a firm in which Mr Samoei controls 18% of the share capital. Her salary is Sh.60,000 per month. Sabina Wanga owns the house which is occupied by the family, for which the market rental value is sh.45,000 per month. The house was constructed in year 2019 at a cost of Sh.6,000,000 borrowed from a sacco at an interest rate of 12% per annum. Sabina Wanga has insured the house and paid insurance premiums of 4,800 per month and city county rates of Sh.6,900 per annum. Mr. Samoei paid insurance premiums for his family of Sh.4,600 with an insurance company incorporated in South Africa, but operating in Kenya. Zawadi Ltd. paid school fees of Sh.80,000 for the couple's children which was expensed in the firm's statement. Required Suggest four tax planning schemes that could minimize the tax liability of the family. (8 marks)