Silvia Wambui is employed by Karuri Limited as the procurement manager. She has provided the following details relating to her income for the year ended $31$December $2023$:

$1.$Basic salary Sh$\mathrm{.}165,000$ per month $($net of PAYE Sh$.35,000$ per month$)$

$2.$ She is a registered member of the national Council for persons with Disabilities $($NCPD$)$ and has been issued with a certificate of exemption by the Commissioner of Domestic Taxes.

$3.$ The employer pays her a house allowance of Sh$.40,000$ per month. She utilizes this amount to rent a house from Jibril properties Agency for Sh$.30,000$ per month.

$4.$ Silvia Wambui has entered into an agreement with Nyumbani Medical centre $($NMC$)$for her personalized home care under which she pays Sh$\mathrm{.}18,000$ per month. Under the agreement, NMC sends a therapist two times each week to her home. She provided documentary evidence to the Commissioner's satisfaction.

$5.$ Karuri Ltd pays Sh$\mathrm{.}28,000$ each month to Beta Insurance Ltd for Silivia's medical policy.

$6.$ She is provided with a $2800$ cc saloon car leased from Decop Tours and Travel,a car$-$hire firm, in a chauffeur$-$inclusive package. The employer pays Sh$\mathrm{.}35,000$per month lease charges to Decop Tours and Travel. The car had cost Decop Tours and Travel Sh$\mathrm{.}2,000,000$ in the year $2022.$

$7.$ During the year, she was sent on official duties outside her usual place of work for ten days, where she was paid subsistence and travelling allowance amounting to Sh$.24,000$ per day. She proved to the commissioner that Sh$\mathrm{.}3,000$per day out of the subsistence allowance she had received was reimbursement of expenses.

$8.$ Karuri Ltd paid Sh$\mathrm{.}26,000$ on Silivia's behalf, being entrance fee to the Institute of Supplies management $($ISM$)$ during the year.

$9.$ She was provided with airtime credit of Sh$\mathrm{.}5,000$ per month for her private purpose.

$10.$ Silvia Wambui's other income during the year comprised:

$\backslash$table$[[$Dividends: Zuri $($K$)$ Ltd $($net$),$Sh$.],[$:Zuhury Cooperative Society Ltd$.($net$),28,500],[$: Trans$-$palace Company $($Zanzibar$)$ Ltd$.($gross$),17,000],[$:Treasury bills $($net$,10,000],[$:Rubicon Bank Ltd fixed deposit account $($gross$),420,000]]$

Required:

$($i$)$The taxable income of Silvia Wambui for the year ended $31$ December $2022$

$($ii$)$The tax liability $($if any$)$ on the income computed in $($b$)($i$)$ above

$($iii$)$ According to the income tax regulations relating to persons with disabilities $($PWD$)$ explain the term home and personal care citing examples of two items of expenditure that might be constructed as home and personal care expenses.