Question 4 16 Marks a) What are the main considerations when determining the taxable income of farmers? (4 marks) b) Mention 4 items that must be included in the farmers Livestock and produce reconciliation. (4 marks) c) Define in details tax planning (2 Marks) d) Define in details employees tax (2 Marks) e) Your friend Abner Katangolo wants to understand the basics of employee tax. As a tax expert, explain to your friend the meaning of remuneration and indicate two items which are specifically excluded from remuneration as per Schedule 2 of the income Tax Act (4 Marks). Additional information,, Namibian Tax should be considered.