QUESTION THREE (10 MARKS) (a) In a tax seminar one of the facilitators noted that Most revenue authorities in developing countries are embarking on tax base expansion programme to riase more revenue through identification of new tax payers" With reference to the above statement, highlight three sources of information in regard to identification of new taxpayers. (3 marks) Explain how cooperative societies in Kenya are taxed (3 Marks) (b) Jambo Sacco Society Ltd reported the following income and expenditure for the year ended 31 December 2020. Income Sh"000" Gross rental income 840,000 Interest on savings account (net) 340,000 Interest on member's loans 2,000,000 Interest on fixed deposit account (net) 560,000 Interest on treasury bills 435,000 4,175.000 Expenses Repairing of rental property 156,000 Interest on loans for money invested in treausry bills 114,000 Administrative expenses 496,000 Legal expenses relating to rented property 72,000 (838,000) Surplus 3,337,000 Required Determine the taxable income and the tax payable by the Sacco (4 marks) if any