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During the year ended 31 March 2021, Lilian received salaries of $600,000

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During the year ended 31 March 2021, Lilian received salaries of $600,000. She leased a flat at $16,000 per month and obtained a refund of $12,000 per month from the employer upon the production of the rental receipts. She exercised a share option during the year and the taxable gain is $78,000. The net amount of rental value taxable is

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