QUESTION 4 a) Paa Grant is a physically challenged person who was employed as Personnel manager for Jato L.d on 1" October 2018 and was placed on a salary scale of GHS I26,000 GHSS,600 - GHS195,000 per anum. i. He was also awarded with a 400 litres deep freczer valued at GHS 8.000 foe his outstanding performance during the year under revicw. ii. Paa grant was paid an annual botus of GHS85.000 and an evertime allowance of GHS15.000. He is entitled to a monthly responsibility allowance of GHS 500 and an annual medical allowance of GIts 9.000. iii. He is married with five children attending recorgnised registered educational institutions in Ghana and he also contributes 5.5% of his hasic salary to the mandatory social security fund. iv. The company provided him with a fumished accommodation from which a monthly deduction of GHe400 is made in respect of rent. He was aloo given a car and free foel for both official and private use. v. He paid a mortgage interest of GHes,000 in respect of his ewn heuse under construction and also contributed an amount of GHS8,000 sowards his church's annual harvest during the year under review, Required Determine Paa Grant's Chargeable Incorne for the 2022 year of assessment, showing clearly the basic salary and other computations. (18 marks) b. Explain contract of service and contract for service stating 5 specific dichotonties berween the two phrases as used in Taxation (7 marks) Tetal: 25 marks