Question 2 Mr. Jones Mwewa who is married to Joyce Mutande Mwewa is employed by Mukupo Limited at an annual basic salary of k210, 000. In addition, he is also entitled to the following allowances: Uniform allowance per annum 4, 000 Housing allowance per annum 10, 000 School childrens allowance per child per annum. 3, 000 Mr. Jones Mwewa has three school going children in respect of whom he receives the allowances stated above. In the tax year 2017, Mr. Jones Mwewa received the following cash amounts, in addition to his entitlements mentioned above.

Labour Day award paid on 1 may 2017	5, 500
Long service award paid on 30 June 2017	6, 000

The expense that Mr. jones Mwewa incurred in the tax year 2017, in respect of which he wishes to make a claim for deduction against the emoluments are as follows: K Purchase of his uniform used when performing his duties 1, 250

Subscription to professional body relevant to employment 1,680 Golf club subscriptions 2,400 Donation to local approved charity 1,000 NAPSA contributions 6,000 Contributions into employers approved pension scheme 1,050 Income tax paid under PAYE 35,424 On 30 September 2017, Mr. Jones Mwewa was granted early retirement by his employer. He had worked for the company for 20 years. Upon his retirement, he was paid the following amounts in October 2017: K Accrued leave pay 52,000 Repatriation pay 40,000 Pension from approved pension scheme 250,000 Using the pension received, Mr. Jones Mwewa bought a house in October 2017 and let it on a five year lease at an annual gross rent of k36, 000 payable monthly in advance. The first tenant took residence in the house on 31 January 2018. Expenditure incurred on the house during November and December 2017 was as follows: K Decorations and painting 900.00 Water 110.00 Electricity 200.00 Mrs. Joyce Mutande Mwewa is in business running a motor vehicle servicing business. The turnover for the year ended 31 December 2017 was K858, 000 and the net profit was K459, 500. The net profit figure was arrived at after charging the following expenses: Depreciation of non-current assets 10,250 Nominal salary for Mrs. Jones Mutande Mwewa 5,000 General provision for bad debts 23,000 Repairs and renewals 88,500 Motor car running expenses 65,800 Repairs and renewals include the cost of partitioning the accounts office of k45, 500 while the motor car expenses were incurred on Mrs. Joyce Mutande Mwewas motor car.it has been agreed with the commissioner general that Mrs. Joyce Mutande Mwewa did 25,000 Kilometers in the car during the year ended 31 December 2017. Of the total figure, 18,000 kilometers were done on the business. Capital allowance on qualifying assets have been agreed at k13, 500 for the year ended 31december 2017. Required Calculate the final amount of income tax payable by Mr. and Mrs. Mwewa for the tax year 2017