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Mr Lawrence Pang, aged 44 is a Singapore citizen

Accounting

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Mr Lawrence Pang, aged 44 is a Singapore citizen. He had received Dividend [one tier] of $440 and his share of rental loss was $2,900. He is earning a salary of $5,600 per month. The statutory income attributable to Lawrence Pang will be:

a. $64,740

b. $67,200

c. $67,640

d. None of the answers