Sylvester is an employee at Jamaica Bauxite Company. During the year 2015 he received the following from his employer.

i. Salary $150000 per month

ii. Sylvester is required to live on the company premises in order to execute his duties. The company pays rent of $60000 per moth on his behalf.

iii. He received an entertainment allowance of $45500 per year that he paid for using the company credit card. The service charges and interest on the card amounted to $3450 during 2015.

iv. Sylvester was provided with a $10000 worth of lunch vouchers which was used half of the time to purchase meals when he worked overtime.

Required:

Determine Sylvester's income tax liability for the year of assessment for the year of assessment 2015 writing appropriate notes ad taking into consideration the PAYE amounting to $225000 was paid for the year