Calculate Regina's monthly taxable income and the total income tax charged on her monthly income.

Regina's monthly taxable income is the sum of her basic salary, house allowance, and commuter allowance.

$$\text{Taxable Income} = \text{Basic Salary} + \text{House Allowance} + \text{Commuter Allowance}$$ $$\text{Taxable Income} = \text{Ksh } 110,000 + \text{Ksh } 30,000 + \text{Ksh } 8,000$$ $$\text{Taxable Income} = \text{Ksh } 148,000$$

• i) Regina's monthly taxable income. $$\boxed{\text{Ksh } 148,000}$$

Regina's taxable income is Ksh 148,000. We apply the tax rates progressively:

• First bracket (Ksh 0 - 24,000) at 10%:

  $$\text{Tax}_1 = 24,000 \times \frac{10}{100} = \text{Ksh } 2,400$$

• Second bracket (Ksh 24,001 - 32,333) at 25%: The amount in this bracket is $32,333 - 24,000 = \text{Ksh } 8,333$.

  $$\text{Tax}_2 = 8,333 \times \frac{25}{100} = \text{Ksh } 2,083.25$$

• Third bracket (Ksh 32,334 - 500,000) at 30%: Regina's income falls into this bracket. The amount taxed in this bracket is her total taxable income minus the upper limit of the previous bracket: $148,000 - 32,333 = \text{Ksh } 115,667$.

  $$\text{Tax}_3 = 115,667 \times \frac{30}{100} = \text{Ksh } 34,700.10$$

The total gross tax is the sum of the taxes from each bracket.

$$\text{Gross Tax} = \text{Tax}_1 + \text{Tax}_2 + \text{Tax}_3$$ $$\text{Gross Tax} = 2,400 + 2,083.25 + 34,700.10 = \text{Ksh } 39,183.35$$

A tax relief of Ksh 2,400 is allowed per month.

$$\text{Total Income Tax Charged} = \text{Gross Tax} - \text{Tax Relief}$$ $$\text{Total Income Tax Charged} = 39,183.35 - 2,400 = \text{Ksh } 36,783.35$$

• ii) the total income tax charged on Regina's monthly income. $$\boxed{\text{Ksh } 36,783.35}$$

2 zimekamilika. Zimebaki 3 leo — tuma inayofuata.