The base month Electricity bill on household for March 2020 was $300. The monthly bill for the following months were:

April - $450

May - $400

June - $280

Jul - $355*

*remained the same for Aug to December 2020. These charges were before U save rebates given in April, July and October 2020.

During June 2020, Mr Jenson Singh bought a new Lenovo laptop for $4,200 whilst Mrs Darwinder Singh repaired her existing laptop for charges of $340.

a) Show clear computations of each tax payers gross income (inclusive of Mr Singhs father) and the attributable expenses deductible for each. Justify each deduction and how they were apportioned if any; Your discussion should also include the laptops.