I ; nil* ru %i~u I i r~w ' i tn~rc i i -~ IY &m
/ our. riwi3wbun'irissJ~11~~1Xim'~osaa iioirt6iuwa1,01~~.-
1 urn m 3 ~ d i a n u n 1 ~ i t i i u 1 d 3 .-7il~awn,3lj0 r~diluika i j I. 1 i ~ u a ~ t 3 u l & ~ i ~ m n ~ 3 ~ o c i ~ u ~ ~ a :
I 321,006 I 1 - 2 1 W 101
I 32l,*o - ZI@O - MIL- ! r r i i v w n i 7 ~ 1 u ~ t P~~WIRII:
! mom = $ - 3.w / I X W ~ " d n * i n w . GF& m,mun ddaniiumau111
uc.:imlX&u (~i1,~s,,ee0~-~1e,cwuin
dlbid
* fi~h$ui1me~dm"~d1$~i$ni~!a9 (Unearned Income)
~bu di1biw%i'wd2w
* f t w ~ & ~ r k o 1 n ~ i a a s ~ w 9 ~ ~ % " w & h (Capital Gain) r i w
nenti&, fidhyiawn du&a
11a~~nn~srrwa1)lr~uri1~~ijw~&~un8uuii~u loo &uniau=nnb
iiau+%Y~%rnahl~lh
1~1ar,iaaa uiGn'n*ijriilr loo u i n ~ % ~ n a r o r I i i l j u J u w a 100 win
tm~ld0.roinui~m.w1 Pii~~arii!s?d1%sniitGu'I&QIp1~na =30 "/. &du ~atn8~13ukedu~11bdu~ 70 urn m~cinn%3olnlG 317 wiu=ni&&tvil
I & ~ ? ~ u J u # ~ & ~ Y ~ ~ ~ " Y I J ~ B ' u 100 UIW {((70*3/7) + 70) = 1001
30.000~12 = 360,000 Uln
= 60.000 UlW
= 300.000 uln
30.000
30.000
34.000
9,600 = 103.600 uin
= 196.400 uin
= 4.640 U1M
= . 386.66 uin =386.66~11-4,640=386.74Uln
,'. 60,000xi2 = 720.000 uin
ir mil~u~a~9~?i~ksin5nrii~#ii~1 = 660.000 uin
& dinnuu'au i = 130,600 uin
n~awlaWu?v?-;nd I! = 556.400 uin
n1~~~~v?~~~(500.0oo-150,o~~~10%1+(556,40020%) = 46,280 uin
.'$.'-+:*t. :' **.
,: ?* Pd 0
i'.t afin~pdam ?L~3u~f i~"~ai lawud+~~~i i iuR~9 - ,; 30.00Dx12 = 360,000 uin
&4t;9ufucN g0.000~1 = 90.000 uin
7~ul9uTn' a:,,-
= 450.000 uin
fi rilP!hu 140% ljjlh 60.000) . , = 60.000 u?n
P. ~~&~2fluT6uk<nrii?~4itl , .
= 390.000 uin
,{A uilfa&iBU = 103.600 U1n '\, h.riu~i~~uT&qnt = 286.400 uin
niBk0uo~~3u~3~u.i~uTu~n 1286,400-150,W0~10%) = 13,640 uin
<n n i & ~ ~ C a ~ ~ ~ u ~ ~ u = 4.640 uin .::::= .
+ L a w l ~ % ~ q ~ u ~ .. . . . .-. .- . -, =*. . ., . = 9.000 u ~ n
... ... . . z~gp . .. niEIPuAounm~ltAou il.~. = 386.33 u ~ n
*:* n18dfio+<nPutfiou a.m. = 9.386.66 uin
I I ( "iwitoiI'fiouvlii.ri~~bi.j,~~8 = ~0.00pxlz = 3 6 0 . ~ 0 uin I 6,533 UlYl
5.200 uin
371.700 uin
183.600 uin
208.100 uin
5,810 uin
4.640 uin
1.170 uin
650 uin
520 uin
906.66 uin
w12 = 300.000 Uln
= 60.000 U I A
= 2do.M)O u1n
= n.mo u i n
. . . . , . - . i - . '. . - 163,000 UIM
: . . - , . . . , . . . 0~10%) = 1.300 u in
= 6.500 uin
= 366,500 u i n
= 163.600 u i n
= 202,900 u i n
= 650 U
f /3~,~ou~~j lo~udd~764~~n".19 = 25,KYJxlZ = 300,KYJ u in
m niijd~iu~n17A~1&d I = 1.300 u in 43 4 p l f i y 6 = 301,300 Ulvl
~~~~&,ril?%ia (.10%7d~~lu 60,OM)) = 60,WO u i n
n . r ~ l ~ n ~ t u ~ ~ ~ ~ ~ k n d i T ~ 4 1 ~ = 241,300 u in h +*.
hnendou.s.. = 7 7 . ~ 0 u in
n#~~3u7R?n3 , . . . . . ;= . .?6?:3~0:. p. . : . 1 .. , . .
, , ulk ' ; d d ~ u ~ w T b i ~ B A 2 ~~64.3~~150.CC€Ixl0%) ' ' = ' '
. .
. :: i. ;. . .. . .;. .. .,, : . ,;-; . . .: .. : . . , .' ..
ULn EPP'P9L =
ULn OOO'LL =
U L ~ EPP'LPZ = n ~ p ~ ~ ~ a b ~ y u ~ ~ u ~ l n ~ i ~ g u i c u
ULfl 000'09 =
ULn EPP'LOE =
ULn EPP'L =
u ~ n ooo'oon = z~xooo'sz = gc$mL+$lLPcpmoE#inBbinb1, -
u ~ n EP WV'I = s p~$u!lmLnLvpLulc
ULn OE rn'P9L =
ULfl OOO'LL =
I I u ~ n EPP'L = (%OL~OOO'OGL~OEP'P~L) E pP$Uf11oLnLypBL
ULn OEP'P9L = I guhln:iqu~
I u ~ f l 000'LL = i n e ~ u u e ~ y U$
I ULn OEP'LPZ = I RL+~LYUh(c~uyln""#MlcU
I c
= 300,000 u ln
. *m ni8ddiu.rm76nkd I
= 301.3WUln
lib dqP!iiu 140~bUtiiu 60.000) = 60.000 u in
= 241.300 u in
= ~1.000 u in
= 164.300 u in
I I r~ul~aumliouud~ii7~ii iwl"~~ = 25.000~12 = 300,000 u in
= 60.000 u in
= 300.000 u in
5 diilnmudnud~umi 30.000
= 206.000 u i n
= 5.600 u i n
= 466.66 u i n
% Fk%"ll'd (40%7GtRu 60.000)
nd~~3ndu76ukrinn'i?Biio
& iniilnmudnu
m~aBo~3u76qnP
= 300.000 u in
Ijn.rii?+.iiu (40%'[ril?iu 60,000) = 60.000 u in
= 240.000 u in
= 30.000 u in
= 210.000 uin
. . . . ,
(300.000xO.O051= 1.m
I = 60.000 u in
= 240.000 u in
= ~1.000 uin
1: I
I = 163.000 u in
&d 2 ~600,000-70,000)x~%=265,000 = 335,000 uin 1 - 3-7 .- ~~ulivl&w'nriit%ii~~ I = 265.000 uin 4
i ~ d i a ~ ~ " n m $41~1 (l00,000X5%)+(165,00OX10%) = 21,500 uin
I i
1 1 3uurGuu 1 6u 2 - i ? I ~ L ~ M 2
I I I 1 x i i u ? l d ~ d ~ i d i ~ (30.000~20) = 600.000 uin
I 1
"3hfi?d~6%?6?u~fJ~~'lm"~ = 500.000 uin
= 140,000 uin
$ld$ 2 (500,000-140,0OO)x50% = 180,000 uin
= 320.000 uin
19u~6vln'Jw'ndi%i7~ (500.000-320,000) = 180,000 Uin
GWa~sn (l(10,000~5%)+(80,000x10%) = 13,000 UIn
I& di?341~1
$ud 1 7,000~20 i3 I = 140,000 UlV
$ud 2 (550,000-140,0OO)x50% = 205,000 UIY
S?M .., I/ = 345.000 Ulr
$ud i (7,000 x 20 TI) ~; = 140,000 uin
u"ud 2 (i,45o,ooo-i4o,ooo~ x 5b% = 655,000 u ~ n
nu;in1~3~is ~i = 795.000 uin /I . ~- in<ni&y 1-2 ,% = 855,000 uin ..... ... .-< 3," ... ........... .. . . q;pMn*aJw'" .... .....
~oo.o~)~5%)+(4oo,ooox10%)+~35~,000~20% = 116,000
/. e I I
.800,000 uin
..-.?.-. :", ... ;, '-.,h
i ' PP 0
:A " ".:
'2fiRI~~Od
:'.I%, 6 +@IUIU (71m1d5:~fi~~) = 1.000.000 uin y > ..-oi'
2.<6 2 d1~341~5st18:: . 50 , , , , = , 500.000 UIM
fJ ~wWslSd6~n"nM"nd1?%41~ = 500,000 uin
~ , : ~ i % ; ~ i ~ ~ u i d ~ s m ' j a ~ (8 9) = 62.500 uin _";
.~< '. . i 'i : : 8 ?:,
' ifiufiul6~~d~doil = 62,500 VIM
4. ilu?b+lli 62.500~5 = 3,125 uin
= 3,125 U I M
= 25.000 U I M
= 25,000 U I M
I 1. ~imfli.iu rnflla;~~~~~ (1 = 600.000 uin
= 200,000 uin > ' , . . . .
= 400,000 uin
200,000 uin
= 20.000 uin
= 1,000 x 10 uin
= 10,000 uln
Pd 0 aemiuam
1 & 51~191ifl (7lrnld7:~i3w.l) = 500.000 UlW
2 Gn s~ni?%iiugaun: 50 (Siarniaq 8 i3) = 250,000 uin
3 Wlsl~~6'iJI;7nn'i?Qiiu = 250,500 uin
' < - 4. W~drtimiu (3) ni=i
ii~u4iuqwi3dttarnis~ 250,000 = 31,250 uin
5. ni%L7ul6 (n'ilsawmiuuiy~~msini8~w~fi) = 1,562 50 uim
14miu (51 qw ~auii~awi3$?k1nsa3 (83) = 1.562.50 r 8 uin . -?2 yT * B r a i i w ~ ~ n ~ ~ d i a ~ ~n m diiu - =$ = 12,500 UlM
;$ " a