(B)ComputE thE tAxABlE inComE oF wpl For thE rElEvAnt tAx yEAr unDEr thE AppropriAtE hEADs oF inComE. your AnswEr shoulD givE ClEAr rEAsons/ExplAnAtions For thE inClusion or ExClusion in thE ComputAtion oF tAxABlE inComE oF EACh oF thE itEms listED ABovE. thE rEAsons/ExplAnAtions For thE itEms not listED in thE ComputAtion oF tAxABlE inComE shoulD BE shown sEpArAtEly. spECiFiC mArks ArE AlloCAtED For this pArt oF thE rEquirEmEnt. (24 mArks)