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The problem you shared is related to income tax calculation for Mr. Ang, who has a total income of $128,600, and various tax reliefs as provided in the image. Let me break it down step by step:

### Part (a): Calculating Chargeable Income

Mr. Ang is entitled to the following reliefs:
1. **Personal relief**: $12,500
2. **NS Man relief**: $3,000
3. **Child relief**: He has two children, so:
   - 2 children × $4,000 = $8,000
4. **Parents relief**: His widowed mother stays with him, so:
   - 1 parent × $9,000 = $9,000

Now, the total tax reliefs are:

\[
\text{Total reliefs} = 12,500 + 3,000 + 8,000 + 9,000 = 32,500
\]

Next, subtract the total reliefs from Mr. Ang's total income:

\[
\text{Chargeable Income} = 128,600 - 32,500 = 96,100
\]

So, Mr. Ang's chargeable income is **$96,100**.

### Part (b): Calculating Income Tax

Based on the income tax table provided in the image for assessment year 2017, we need to calculate the gross tax payable on $96,100.

1. **First $30,000** at 2%: Tax = $200
2. **Next $10,000** (i.e., up to $40,000) at 3.5%: Tax = $350
3. **Next $40,000** (i.e., up to $80,000) at 7%: Tax = $2,800
4. **Next $16,100** (i.e., from $80,000 to $96,100) at 11.5%: Tax = $16,100 \times 11.5\% = 1,851.50$

Now, sum up all the taxes:

\[
\text{Total Tax Payable} = 200 + 350 + 2,800 + 1,851.50 = 5,201.50
\]

Next, apply the 20% tax rebate declared by the government:

\[
\text{Final Tax Payable} = 5,201.50 \times (1 - 0.20) = 5,201.50 \times 0.80 = 4,161.20
\]

So, Mr. Ang's final income tax payable is **$4,161.20**.

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Would you like further details on any of the steps or calculations?

Here are five related questions you can try:
1. How would the tax calculation change if Mr. Ang had one child instead of two?
2. What would be Mr. Ang’s final tax payable if the tax rebate was 25% instead of 20%?
3. If the personal relief increased by $2,000, how would this affect the chargeable income?
4. What would Mr. Ang's total tax payable be if his income was $150,000?
5. How much would Mr. Ang pay if there were no tax reliefs available?

**Tip**: Always calculate tax reliefs first before applying the tax brackets to ensure the correct chargeable income.

Mr. Ang earned a total of $128,600 in 2016 and found information on tax rates and reliefs. Calculate his chargeable income considering various reliefs (personal, NS Man, child, and parents) and determine his final income tax payable after applying a 20% rebate.

Learn how to calculate Mr. Ang's chargeable income and final income tax for the year 2016. This problem includes tax reliefs such as personal relief, NS Man relief, child relief, and parents relief, and applies a 20% tax rebate to the gross tax payable.

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