Test III. Compute for the amount of additional personal exemptions that can be availed by the following resident citizens in 2017. 1. Ralph, married, supports her father and three(3) minor children. 2. Shing, single, supports her minor sister and two illegitimate children. 3. Haily, legally separated, supports her own legitimate child and three legally adopted children. 4. Jona, single, supports her uncle and 23 year old illegitimate child.5. Zane, single mom has three illegitimate children at at start at year 201?. In the middle of that year me her son celebrated his 22'\"El birthday. the second sen died. On Oeteber 201? she gave birth te her 4'\" sen. . I.- I in . .- . IF TAXABLE INCOME TAX DUE IF TAXABLE INCOME TAX DUE IS IS Not over P10,000 5% Over P10,000 but not P500 +10% of the Over P140,000 but not P22,5000+25% of the over P30,000 excess P10,000 over P250,000 excess over P140.00 Over P30,000 but not P2,500+15% of the Over P250,000 but not P50,000 +30% of the over P70,000 excess over P30,00 over P500,00 excess over P250,000 Over P70,000 but not P8,500 +20% of the Over P500,000 P125,000 +32% of the over P140,000 excess of P70,000 excess over P500,000Computation of Income Tax Payable of individual (resident and non-resident citizens) Gross Income P xxx Less: Allowable deductions XXX Net income Pxxx Less:Personal and Additional Exemption XXX Net taxable income Pxxx Multiply by tax rate XXX Income tax due Pxxx Income tax payable XXXNotes (for guidanceli ADDITIONAL PERSONAL EXEMPTIONSi For each qualified dependent/ child . an amount of P 25,000.00 additional personal exemption can be claimed but only up to 4 children of not more than 21 years of age, In the case of child who are physically or mentally incapacitated age will not matter. 1. The husband who is deemed the head of the family unless he explicitly waives his right in favor of his wife. 2. The spouse who has custody of the child or children in case legally separated spouses. Provided, that the total amount of additional exemptions that may be claimed by both shall not exceed the maximum additional exemptions allowed by the Tax Code, 3. The individuals considered as head of the family supporting a qualified dependent. The maximum amount of P1400 premium payment on health and/or hospitalization insurance can be claimed if I a. Family gross income yearly should not he. more than [3250.000 h_ For married individuals. the spouse claiming the additional exemptions for the qualified dependent shall be entitled to this deduction. Answer the ff: 1. What is taxation and what are primary and secondary purpose of taxation? 2. How are individuals classified for income tax purposes? 3. What are the different kinds of income for tax purposes