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(A)ComputE thE tAxABlE inComE oF mr moshin unDEr thE AppropriAtE hEADs oF inComE For thE tAx yEAr 2009 giving ClEAr rEAsons/ExplAnAtions For thE inClusion or ExClusion in thE ComputAtion oF tAxABlE inComE For EACh oF thE itEms listED、notE: thE rEAsons/ExplAnAtions For thE itEms not inCluDED in thE ComputAtion oF tAxABlE inComE shoulD BE shown sEpArAtEly From thE othEr rEAsons/ExplAnAtions. (21 mArks)

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