Question 1 a. Mr. KORHWE, a physically challenged man, retired prematurely from the Ministry of Finance & Economic Planning and joined Jobel & Associates as an Associate Consultant with effect from 1st October, 2017. He was placed on a salary scale of GHC 214,800 x 8,720 - GHC 258,400 per annum plus the following allowance: Professional Risk Allowance 900 per month Responsibility Allowance 1100 per month Inconvenience Allowance 700 per month GHC GHC GHC He was provided with fully-furnished accommodation and night watchman, pick-up with a driver and fuel and a labourer to keep his residence always tidy. They were all paid GHC 900 a month each directly on the payroll by the firm. The other details are as follows: Korhwe's children were also attending Morning Star School with fees of GHC 6,000 per annum. He also took care of his aged mother and another old dependent at his Church. Although he is already Chartered Accountant, he also undertaking a self-financed professional course in Management Consultancy. Required: Compute Mr. Korhwe's chargeable income and tax liability for the year of assessment 2019.