Question 1 (cont') Additional Information: i . His wife, Mrs. Wong, worked as a receptionist in a local trading company during the year. She received a monthly salary of HK$8,000 during the year from her employer. She contributed 5% of her salary, that is, HK$4,800 to the Mandatory Provident Fund scheme during the year. ii. Mrs. Wong's father and mother, aged 65 and 59 respectively during the year, were residing with Mr. and Mrs. Wong in their flat in North Point, Hong Kong throughout the year ended 31 March 2019. iii. Mr. and Mrs. Wong maintained two children who were aged 23 and 15 during the year. The elder daughter was studying full-time at a university in Australia during the year ended 31 March 2019 and she got married on 2 April 2018. Required: Prepare the salaries tax computation under Joint Assessment for Mr. and Mrs. Wong for the year of assessment 2018/19. You may assume that the couple will avail themselves to whatever relief available to minimise their overall tax liability. (Show the detailed steps of your computation. Explanatory notes writing is NOT required and ignore provisional tax in your computation.) (Total: 24 marks)