Mrs. Ngozi Eze is employed by Delta Foods Limited, Lagos. Her records for the year ended 31 December show: Basic salary ₦3,600,000; Housing allowance ₦1,200,000; Transport allowance ₦600,000; Leave allowance ₦300,000; Reimbursement of business travel expenses ₦150,000. She contributes 8% of basic salary to an approved pension scheme and 2.5% of basic salary to the National Housing Fund. She paid a life assurance premium of ₦120,000 on her own life during the year. Required: (a) Compute Mrs. Eze's gross income for tax purposes. (4 marks) (b) Compute her consolidated relief allowance. (4 marks) (c) Compute her chargeable income and the personal income tax payable for the year. (12 marks)