Section B - Answer any TWO questions from four. All questions carry equal marks. For each answer show all workings and state any assumptions made. Question 3 Mr Harris earned 1,040 from his employer in the week ending 12 September 2022. His employer also provided him with a company car throughout the year. Mrs Harris is self-employed and in 2022/23 had trading profits of 49,800. Required: a) Compute the primary and secondary Class 1 National insurance (NI) contributions relating to the payment to Mr Harris for the week ended 12 September 2022. 5 marks b) Explain how Mr Harris' employee benefit of a company car is treated for NI purposes. 3 marks c) Compute the self-employed NI payable by Mrs Harris for 2022/23. 5 marks d) Explain the nature of the national insurance contributions that are required to be paid in respect of an employee who is over the pensionable age. 3 marks e) Discuss whether you consider NI to be a progressive tax or a regressive tax. 9 marks (Total marks for question 3: 25 marks)