please do the salaries tax computation for the year, not just the calculations

Mr Wong was employed by Trinity Ltd as a marketing manager. - He received a monthly salary of HK\$30,000 during the year ended 31 March 2021. - He received a housing allowance of HK$15,000 per month. He utilized the allowance to rent a property in Kwun Tong at a monthly rent of HK\$16,000 as his place of residence. He was required to present the lease agreement and rental receipts to Trinity Ltd for checking purpose. - He was entitled to a commission computed at 1% on the sales solicited by him, which amounts to HK\$8 million for the year ended 31 March 2021. On 1 June 2020, Mr Wong was granted a share option to acquire 100,000 shares in the company at HK\$5 per share. He exercised the share option on 20 June 2020. However, the shares were only issued and the certificates were made available to him for his disposal on 22 June 2020. The shares were quoted in the market at the following prices: - 1 June 2020: HK\$8 - 20 June 2020: HK\$7.5 - 22 June 2020: HK\$7 Mr Wong was married with two sons aged below 18 during the year of assessment 2020/21. Mr Wong's mother, aged 65, was living in the mainland China. He remitted HK\$4,000 each month to support her living expenses. He has also donated cash of HK\$5,000 to the Community Chest and made contributions to the MPF scheme for a total amount of HK\$27,000 during the year. Mr Wong's wife worked as a part time secretary in a trading firm. She received salary of HK\$96,000 during the year ended 31 March 2021 and contributed HK\$4,800 to the MPF scheme. Mr Wong purchased VHIS policies and paid qualifying premiums for himself (HK$10,000), his wife (HK\$9,000) and his two sons (each HK\$2,000) on 1 June 2020. Required: Compute the Hong Kong Salaries Tax liabilities of Mr and Mrs Wong for the year of assessment 2020/21, using the most beneficial tax assessment method. Note: See table for Tax Rates and Allowances (Ignore provisional tax and any tax reduction). 1