Peter is employed by IBM Ltd as the company’s accounting manager. During the year ended 31 March 2022, Peter was paid a

[answerhappygod]

Peter is employed by IBM Ltd as the company’s accounting
manager. During the year ended 31 March 2022, Peter was paid a
salary of $910,000 and was provided with a hotel serviced apartment
with one room by IBM Ltd. Peter is a member of the HK Jockey Club
and ACCA for which he pays membership fees of $1,200 and $2,500
respectively.
What is Peter’s net assessable income for the year of assessment
2021/22?
Select one:
a.
$943,800.
b.
$996,250.
c.
$998,250.
d.
$942,552.