The table below shows the incomes of three enployees of Asares Lid in $2022$ year of

assessment.

Besides the cash emoluments stated above, the employeen received loans from the employer as

follows:

i$)$ Adom received a loan of GHe $24,000$ at a rate of $5\%$ payable within $12$ months.

ii$)$ Aseda received a loan of Gil $48,000$ at a rate of $8\%$ payable within $24$ months.

iii$)$ Ayeyie received a loan of Gilf $100,000$ at rate of $10\%$ payable within $36$ months. This

loan is in addition to an outstanding loan of GHE$50,000$ with the same terms and

conditions during the previous twelve months. $($Assume that the statutory rate is $30\%$

per annum$).$

Required:

Determine the loan benefits applicable to each of the three employees for the $2022$ year $0$

assessment.