Income tax :)

1a. His total reliefs= 3000+2500+2(2600)= $10700
b. His chargable income = 40900-10700=$30200
c. First: 9000(2/100)=$180
Next: 21500(5/100)=$1075
His total income= 180+1075= $1255
d. The percentage is: 100%× (1225/30200)= 4.06%

2.a. His total reliefs for the year= 3000+1000+2000+2000×2+9600=$19600
b. His annual chargeable income= 4000×12-19600=$28400
c. The total charge is: (12/100) ×28400=$3408

3. His chargeable income= 40000-( 3000+3000+2000)=$32000
First: 10000×(10/100)=$1000
Next: 22000×(15/100)=$3300
His income tax is :1000+3300=$4300