Sam Setoh received the following benefits from his employment for the year ended $31$ December $2023$: Sh$.$Monthly salaryBonus Free gifts$125,000,237,000,78,000.$ School fees for his son Sh$\mathrm{.}201,000$ which was expensed in company's books. Housed by the employer in a fully furnished house. The cost of the furniture to the employer was Sh$\mathrm{.}240,000$ during the year. Required:Determine Sam Setoh's taxable income for the year ended $31$ December $2023.$