Relying on principles laid down in case laws and the relevant provisions of the Mauritius Income Tax Act 1995, advise on the tax liability of the persons in the following instances: Mrs Jane, an employee of AB Partners and Consultants, an accountancy firm, was expected to take the ACCA professional examinations to qualify as a chartered accountant. On successful completion of the qualifying examinations, Mrs Jane was given a cash award of Rs 25 000 by AB Partners and Consultants. [10 marks]