Use the following data for Question $5$

$\backslash$table$[[,\backslash$table$[[$Neil$],[$Diamond$]],\backslash$table$[[$Tom$],[$Jones$]],\backslash$table$[[$Frank$],[$Sinatra$]]],[$INCOME$,110,000,180,000,540,000],[$Basic Pay,$0,40,000,0],[$Commission$,0,10,000,30,000],[$Travelling$,10,000,0,0],[$Overtime$,20,000,0,0],[$Material Aid and Supplies,$35,000,0,0],[$Protective Clothing,$0,0,50,000],[$Entertainment Allowance,$175,000,230,000,620,000],[$Gross Pay,,,$],[,,,],[,,,],[$DEDUCTIONS$,,,],[$NIS$,,,],[$NHT$,5,000,8,000,8,000],[$Education Tax,,,$],[$Income Tax,,,$],[$Pension$,,,],[$Group Health Insurance,,,$],[,,,]]$

How much is to be recorded as NIS for Frank Sinatra?

a$.$ $$18,600$

b$.$ $$15,300$

c$.$ $$16,200$

d$.$ $$12,500$