Problem 1: Staples begins working in 2019. He made a contribution of 25,000 into his personal pension scheme. In 2020, he had earned income of 86,000 and contributed cash of 50,000 into his personal pension scheme. Also, in order to show appreciation of his effort, his employer agreed to contribute 20,000 into the scheme on his behalf. a. Calculate Staples' excess contributions for the tax year 2020 b. Calculate Staples' income tax liability for the tax year 2020 Problem 2: At the beginning of the year, William has the following TWDV: Main pool 55,000, Special rate pool 96,000 During the year, William had the following transactions: Purchase a new car with CO2 emission 45 g/km for 21,000 Purchase another car with CO2 emission 120 g/km for 40,000 Purchase a new machine for 80,000 Sell the air-conditioning system for 30,000 (originally cost 55,000) Calculate William's capital allowances for the year