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Mock 4 TX - Tutorial tests

Taxation (BPP University)

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ACCA
Taxation (TX - UK)

Mock Exam 3
December 2016 exam updated
to FA 2022

Questions

Time allowed 3 hours

This exam is divided into three sections:

Section A - ALL 15 questions are compulsory and MUST be attempted.
Section B - ALL 15 questions are compulsory and MUST be attempted.
Section C - ALL THREE questions are compulsory and MUST be attempted.

DO NOT OPEN THIS EXAM UNTIL YOU ARE READY TO START

UNDER EXAMINATION CONDITIONS

@epp· Mock exam 3 ltlt3

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Mock exam 3

Section A
ALL 15 questions are compulsory and MUST be attempted

Emil is registered for value added tax 0/AT). For the quarter ended 31 March 2023, the input VAT
incurred on his purchases and expenses included the following:

Entertaining overseas customers 320

Purchase of new office equipment 1,250

Purchase of a new car for business and private use by one of Emil's employees 3,000

What is the amount of input VAT recoverable by Emil in the quarter ended 31 March 2023 in
respect of the entertaining, office equipment and car?

£'--I-- (2 marks)

2 Acosta Ltd owns 75% of the ordinary share capital of Borge Ltd and 100% of the ordinary shore
capital of Coracle Ltd. Barge Ltd owns 75% of the ordinary shore capital of Dhow Ltd. Coracle Ltd
owns 51% of the ordinary shore capitol of Eight Ltd.
Which companies, along with Coracle Ltd, are within Acosta Ltd's chargeable gains group?
0 Barge Ltd, Dhow Ltd and Eight Ltd
0 Barge Ltd only
0 Barge Ltd and Dhow Ltd only
0 None of the other companies (2 marks)

3 Nadia died on 13 Februorl:J 2004 leaving an estate valued at £275,400 for inheritance
tax purposes. Nadia left 50% of her estate to her son and 50% to her husband, Tareq.
Tareq subsequently died on 17 Januarl:J 2023. Toreq did not own a main residence at the dote of
his death.
Neither Nadia nor Toreq made any lifetime gifts.
The inheritance nil rate band for the tax year 2003/04 was £255,000.
What is the maximum available nil rate bond which can be used when calculating the inheritance tax
payable in respect of Tareq's estate?
0 £500,500
0 £474,500
0 £442,300
0 £462,700 (2 marks)

4 Habib purchased a copyright on 30 April 2006 for £31,320. The remaining life of the copyright at
the dote of purchase was 30 years. On 30 April 2022, Habib sold the copyright for £27,900.

Questions ltlt5

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What is Habib's chargeable gain or allowable loss for the tax year 2022/23 in respect of the disposal
of the copyright?
0 (£3,420)
0 £11,196
0 £0
0 £13,284 (2 marks)

5 Which of the following is the correct definition of an extra-statutory concession?

0 A provision for the relaxation of the strict application of the low where it would lead to
anomalies or cause hardship
0 Supplementary information providing additional detail in relation to the general principles set
out in legislation
0 HM Revenue 8 Customs' interpretation of tax legislation
0 Guidance provided to HM Revenue 8 Customs' staff in interpreting and applying tax
legislation (2
marks)

6 Complete the following sentence relating to the length of time a sole trader is required to keep
their accounting records after the end of a tax year in which a self-assessment tax return has
been completed.

A sole trader is required to keep their accounting records for ._I (_1_) ..- I months after

the ('2_) ..- I

Pull down list 1
• 12

• 60

Pull down list 2

• 31 January that follows the end of the tax year
• End of the tax year

(2 marks)

7 Sanjay commenced trading on 1 January 2022 and prepared his first set of accounts for the six
month period ended 30 June 2022. His second set of accounts were prepared for the year ended
30 June 2023.
Sanjay's tax-adjusted trading profits were:

Six-month period ended 30 June 2022

£10,5,00
Year ended 30 June 2023
£24,400

What are the class 4 national insurance contributions (NICs) which Sanjay should pay in respect of the
tax year 2022/23?
0 £0
0 £1,038
0 £1,125
0 £1,213 (2 marks)

ltlt6 Taxation (TX - UK) @ePP

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8 Modal Ltd lets out an unfurnished investment property.

During the year ended 31 December 2022, the company received rental income of £3,000 per
month and paid electricity (relating to the rental property) of £200 per month. The electricity
payment for December 2022 was not paid until 30 January 2023.
Modal Ltd also paid interest of £1,200 per month on a loan taken out to finance the purchase of
the rental property.
What amount of property business income will be included in Modal Ltd's corporation tax
computation for the year ended 31 December 2022?
0 £33,600
0 £19,200
0 £33,800
0 £19,400 (2 marks)

9 Which of the following will NOT cause Harper to be treated as automatically UK resident for the
tax year 2022/23?
0 Harper spending 192 days in the UK during the tax year 2022/23
0 Harper renting a house in the UK to live in and then occupying it (as her onl!:J
home) throughout the tax year 2022/23
0 Harper accepting a 15-month contract for a full-time job in the UK on 6 April 2022
0 Harper's husband living in the UK throughout the tax year 2022/23 and Harper staying with
him when she visits the UK (2 marks)

10 Somily Ltd filed its self-assessment corporation tax return for the year ended 31 December 2022
on 15 March 2024.
What is the deadline for HM Revenue 8 Customs (HMRC) to start a compliance check enquir!:J into
Somily Ltd's corporation tax return for the year ended 31 December 2022?
0 31 December 2024
0 31 January 2025
0 15 March 2025
0 30 April 2025 (2 marks)

11 On 6 April 2022, Melinda rented out a furnished room in her house to Jenny at a rent of £720 a
month. Jenny continued to rent the room on the same terms until 5 July 2023.
Melinda continued to live in the house and paid for all of the living expenses, of which £175 a
month related to the room rented out to Jenny.
What is Melinda's property income for the tax year 2022/23, assuming that any beneficial elections are
made?
0 £1,140
0 £0
0 £6,540
0 £2,760 (2 marks)

Questions '+'+7

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12 Three unconnected companies hove the following results for corporation tax purposes:

Current Number of 51%

accounting group Taxable total TTP for previous
Company period companies profits (TTP) 12-month period
£ £
Year ended 31
Asher Ltd Morch 2023 3 700,000 600,000
Four-month
period ended
31 December
Borton Ltd 2022 0 600,000 1,600,000
Year ended 30
November
Chelfry Ltd 2022 0 1,600,000 1,400,000

All the companies hove hod the some number of 51% group companies for many years. None of
the companies hove received any dividends.
Which of the three companies will NOT hove to pay corporation tax by quarterly instalments for
the current accounting period?
0 Asher Ltd only
0 Borton Ltd only
0 Chelfry Ltd only
0 Borton Ltd and Chelfry Ltd only (2 marks)

13 David hod the following taxable income (after deduction of his personal allowance) for the tax
year 2022/23:

Non-savings income £8,500

Savings income £2,400
Dividend income £4,250

What is David's total income tax liability for the tax year 2022/23?

Pull down list

• £2,177
• £2,352
• £2,377
• £2,552
(2 marks)

14 Gita died on 17 May 2022. On the date of her death, she owned the following assets:

Investment property 390,000

Chattels and cash 70,000
Shores held in on individual savings account (ISA) 60,000

ltlt8 Toxotidn (TX - UK) @ePP

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At the date of her death, Gita owed income tax of £25,000 in respect of the tax !:Jear 2022/23.
Gita left £100,000 of her estate to her husband, with the remainder of the estate left to her
daughter.
What is Gita's chargeable estate for inheritance tax purposes?

Pull down list

• £335,000
• £395,000
• £420,000
• £495,000
(2 marks)

15 Anika sold her entire holding of 3,000 £1 ordinary shores in Distribo Ltd, a trading company, to her
son, Hemi, for £53,000 on 14 Jul!:J 2022. The market value of the shores on that dote was
£98,000. Anika had purchased the 3 000 shares on 28 October 2007 for £41,500. She hos never
worked for Distribo Ltd.
Identify, by clicking on the relevant boxes in the table below, the amount of gift holdover relief (if
any) that could be claimed in respect of the disposal of these shores, and Aniko's chargeable gain
for the tax year 2022/23 after toking account of any available relief.

£0 L-- .l I Gift holdover relief

£11,500
.... . ------"' I Gain
.
£45,000

£56,500

(2 marks)

Questions 1+1+9
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Section B
ALL 15 questions ore compulsory and MUST be attempted

Zoyla
The following scenario relates to Questions 16 to 20.
Zoylo's capitol gains tax (CGT) liability for the tax year 2022/23 is calculated as follows:

Gain
£

Ordinary shores in Minor Ltd 98,800

Ordinary shares in Major pie 44,400

Annual exempt amount (12,300)

130,900

CGT: 10,600 at 10% 1,060

120,300 at 20% 24,060

25,120

Minor Ltd is an unquoted trading company with an issued share capital of 200,000 £1 ordinary
shores. Zoylo has been a director of this company since 1 April 2015. On 20 June 2022, Zoyla sold
20,000 of her holding of 45,000 ordinary shares in Minor Ltd. She had originally purchased
22,500 shores on 15 August 2021 for £117,000. On 12 December 2021, Minor Ltd made a 1 for 1
rights issue. Zoyla took up her allocation under the rights issue in full, paying £7.40 for each new
share issued.
Major pie is a quoted trading company with an issued share capital of 2,000,000 £1 ordinary
shares. Zoyla has been an employee of Major pie since 1 November 2021 when she acquired
16,000 ordinary shares in the company. On 6 March 2023, Zoyla sold her entire holding of
ordinary shores in Major pie to her son for £152,000. On that date, shares in Major pie were
quoted on the stock exchange at £9.62-£9.74.
Zoyla will not make any other disposals in the foreseeable future, and her taxable income will
remain unchanged.

16 Complete the following sentences to explain why neither of Zoyla's share disposals during
the tax !,Jear 2022/23 qualified for business asset disposal relief.
The disposal of shores in Minor Ltd did not qualifying for business asset disposal relief in
the tax !,Jear 2022/23 due to:

Tl
The disposal of shares in Major pie did not qualifying for business asset disposal relief in
the tax !dear 2022/23 due to:

Tl
Pull down list
• Holding period
• Size of shareholding
(2 marks)

1+50 Taxation (TX - UK) @ePP

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17 What cost figure will have been used in calculating the chargeable gain on Zoyla's disposal
of 20,000 ordinary shares in Minor Ltd?
0 £126,000
0 £104,000
0 £148,000
0 £252,000 (2 marks)

18 What proceeds figure will have been used in calculating the chargeable gain on Zoyla's
disposal of 16,000 ordinary shares in Major pie?
0 £152,000
0 £154,400
0 £153,920
0 £154,880 (2 marks)

19 If Zoylo had delayed the sale of her 16,000 ordinary shares in Major pie until 6 April 2023,
by how long would the related CGT liability have been deferred?

Pull down list

• 1 month
• 11months
• 12 months
• 6 months
(2 marks)

20 Assuming that the tax rotes and allowances for the tax year 2022/23 continue to appl!:J,
how much CGT would Zoyla have saved if she had delayed the sale of her 16,000 ordinar!
d shares in Major pie until the following tax year?
0 £1,060
0 £4,580
0 £3,520
0 £2,460 (2 marks)

(Total = 10 marks)

Roman and Paris

The following scenario relates to Questions 21 to 25.
Roman died on 7 August 2022, and his wife, Paris, died on 18 February 2023.
The couple had attempted to mitigate their inheritance tax (IHT) liabilities when they both made
substantial gifts during 2020. These gifts made full use of their respective nil rote bands of
£325,000, but unfortunately neither Roman nor Paris then survived long enough for any of the
gifts to benefit from taper relief. Neither Roman nor Paris had made on!d previous lifetime gifts.

Questions 1+51

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Roman
On 4 March 2020, Roman made a cash gift of £210,000 to his daughter. On 26 August 2020, he
made a cash gift of £190,000 to a trust. No lifetime IHT arose in respect of the gift to the trust.
Roman's estate for IHT purposes was valued at £560,000. He did not own a main residence at the
date of his death. Under the terms of his will, Roman left £300,000 to Paris (his wife) and the
residue of his estate to his daughter.
Paris
On 12 December 2020, Paris made a gift of 75,000 £1 ordinary shares in Capital Ltd, on unquoted
investment company, to her son. Before the transfer, Paris owned 100,000 of Capitol Ltd's
250,000 ordinary shares. The market value of Capital Ltd's ordinary shares on 12 December 2020
was as follows:

10% £5

30% £6
40% £8

Paris also made cash gifts of £80, £210, £195 and £460 to various friends during February 2021.
The gifts of £80 and £195 were to the same friend.
Paris's estate for IHT purposes was valued at £840,000, including the inheritance from Roman (her husband).
She did not own a main residence at the date of her death.
Under the terms of her will, Paris left a specific legacy of £20,000 to a friend and the residue of
her estate to her grandchildren.

21 How much IHT will be payable in respect of the gift made to the trust by Roman as a result of his
death?
0 £26,400
0 £30,000
0 £27,600
0 £13,200 (2 marks)

22 Who will be responsible for paying the IHT arising from Roman's gift to the trust as a
result of his death, and when will the tax be due?
0 The personal representatives of Roman's estate on 30 April 2023
0 The personal representatives of Roman's estate on 28 February 2023
0 The trustees of the trust on 30 April 2023
0 The trustees of the trust on 28 February 2023 (2 marks)

23 For IHT purposes, what was the amount of the transfer of value as a result of Paris's gift of
75,000 ordinary shares in Capital Ltd?
0 £450,000
0 £600,000
0 £675,000
0 £425,000 (2 marks)

lt52 Taxati n (TX - UK) @ePP

24 What is the amount of the cash gifts made by Paris to her friends during February 2021
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NOT covered by the small gifts exemption?

(2 marks)

25 What is the amount of IHT payable in respect of Roman's and Paris's estates on death?

Roman's estate Paris's estate

0 £224,000 £336,000
0 £104,000 £336,000
0 £104,000 £328,000
0 £224,000 £328,000

(2 marks)

(Total = 10 marks)

Ardent Ltd
The following scenario relates to Questions 26 to 30.
Ardent Ltd was incorporated on 1 April 2022 and commenced trading on 1 January 2023. The company
voluntarily registered for valued added tax 0/AT) on 1 January 2023, preparing its first VAT return for the
quarter ended 31March 2023. Ardent Ltd's sales have been as follows:

Standard rated Zero-rated

£ £
2023 January 24,800 30,100
February 42,600 28,700

March 58,300 22,700

125,700 81,500
---
Where applicable, the above figures are stated exclusive of
VAT.
During the period 1 April to 31 December 2022, Ardent Ltd incurred input VAT of £120 each month
in respect of payments made for advertising services. The company also incurred input VAT
totalling £400 (£200 each) in respect of the purchase of two laptop computers on 10 July 2022,.
One of the laptop computers was scrapped on 30 November 2022 at a nil value, and the other
laptop was not used until Ardent Ltd commenced trading on 1 January 2023.
During the quarter ended 31 March 2023, Ardent Ltd received standard roted invoices totalling
£56,400 (inclusive of VAT) in respect of purchases and expenses. As at 31 March 2023, £11,400
(inclusive of VAT) of the purchases were unsold and therefore included in inventory.
Ardent Ltd was late in submitting its VAT return for the quarter ended 31 March 2023, and in
paying the related VAT liability. The company currently does not use either the VAT cash
accounting scheme or the annual accounting scheme.

@epp• Questions '+53

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26 From what date would Ardent Ltd have been required to be compulsorily registered for VAT?

Pull down list

• 1 April 2023
• 1 February 2023
• 1 March 2023
• 1 May 2023
(2 marks)

27 What amount of pre-registration input VAT was Ardent Ltd able to recover in respect of the inputs
incurred prior to it registering for VAT on 1 January 2023?
0 £920
0 £1,120
0 £1,480
0 £1,280 (2 marks)

28 Ignoring pre-registration input VAT, what amount of VAT should Ardent Ltd have paid to
HM Revenue & Customs in respect of the quarter ended 31 March 2023?
0 £17,640
0 £32,040
0 £13,860
0 £15,740
(2 marks)

29 How and by when should Ardent Ltd have filed its VAT return for the quarter ended
31 March 2023?
0 Either on the HMRC website or by using Making Tax Digital software bi:J 30 April 2023
0 Using Making Tax Digital software bi:J 7 Mai:J 2023
0 Using Making Tax Digital software bi:J 30 April 2023
0 Either on the HMRC website or bi:J using Making Tax Digital software by 7 May 2023
(2 marks)

30 Drag and drop the correct period and VAT scheme from the options below to correctli:J
identify for which period after 31 March 2023 Ardent Ltd will need to avoid further defal'Jlts
in order to revert to a clean default surcharge record, and which VAT scheme may help in
avoiding such further defaults.

6 months Period after 31 March

2023

-------1 '
12 months

-V _A_T_s_c_he_m_e

lt51t Taxation (TX - UK) @ePP

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Cash accounting
scheme

Annual accounting
scheme

(2 marks)

(Total = 10 marks)

Questions lt55

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Section C
ALL three questions are compulsory and MUST be attempted.

31 Jack
You should assume that today's date is 15 March 2023 and that the tax rates and allowances for
the tax year 2022/23 continue to apply.
Jack, aged 44, is a widower following the recent death of his wife. He has just cashed in a
substantial share portfolio and is now considering what to do with the proceeds.
Gift to a trust
The value of Jack's estate is in excess of £1,000,000, and he is worried about the amount of
inheritance tax which will be payable should he die. His wife's nil rate band was fully used when
she died.
Jack is therefore planning to make an immediate lifetime cash gift of £300,000 to a trust with the
funds then being held for the benefit of his two children aged 10 and 12. Jack has not made any
previous lifetime gifts.
Personal pension contribution
The only pension contributions which Jack has made previously is the gross amount of £500 per
month which he saves into a personal pension scheme. Jack hos continued to make these
contributions throughout the tax year 2022/23. Although Jack has been saving into this scheme
for the previous 15 !:Jeors, he is concerned that he is not saving enough for his retirement. Jack
therefore wonts to make the maximum possible amount of additional gross personal pension
contribution for the tax year 2022/23, but only to the extent that the contribution will attract tax
relief at the higher rote of income tax.
Jack is self-employed, and his trading profit for the tax year 2022/23 is £100,000. He does not
have any other income and expects to make the some level of profit in future years.
Individual savings account (ISA)
Jack has never invested any amounts in ISAs. During the next 30 days he would like to invest the
maximum possible amounts into stocks and shores ISAs.

Required
(o) Explain, with supporting calculations where necessary, why it is good inheritance
tax planning for Jock to make the immediate lifetime cash gift of £300,000 to a
trust.
Note. You ore not expected to consider toper relief. (3 marks)

(b) (i) Advise Jock of the amount of additional gross personal pension contribution he can
make for the tax year 2022/23 which will benefit from tax relief at the higher rate of
income tax, and explain why this is a tax efficient approach to pension saving. (4- marks)

(ii) Calculate the amount of unused pension annual allowances which Jack will be able to
carry forward to the tax year 2023/24- if the contribution in (i) above is made. (1
mark)

(c) Advise Jack as to the maximum possible amount which he can invest into stocks and shares
ISAs during the next 30 days. (2 marks)

(Total = 10 marks)

32 Array Ltd
Array Ltd provides its employees with various benefits. It does not payroll benefits.
The benefits were all provided throughout the tax year 2022/23 unless otherwise stated.

1156 Taxatid'n (TX - UK) @ePP

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Alice
Alice was provided with o petrol-powered car which has a list price of £24,600. The car hos
on official CO2 emissions rate of 102 grams per kilometre. Alice made a capital contribution
of £5,600 towards the cost of the car when it was first provided to her by Array Ltd.
Alice was also provided with fuel for her private journeys. The total cost to Array Ltd of fuel
for the car during the tax year 2022/23 was £1,500.
During the tax year 2022/23, Alice drove o total of 12,000 miles, of which 8,000 were for
business journeys.
Buma
Burno was provided with a loan of £48,000 on 1 October 2020, which she used to renovate
her main residence. Burno repays £1 000 of the capitol of the loan to Array Ltd each
month and by 6 April 2022 the amount of the loan outstanding had been reduced to
£30,000. In addition, Burno paid loan interest of £180 to Array Ltd during the tax year
2022/23.
The taxable benefit in respect of this loan is calculated using the overage method.
Claude
On 6 July 2022, Claude was provided with a mobile telephone. The telephone is a
smartphone which is mainll:J used by Claude for personal internet access. It was purchased
by Array Ltd on 6 July 2022 for £600.
On 6 January 2023, Claude was provided with a home entertainment Sl:JStem for his personal
use. This was purchased by Arrol:J Ltd on 6 January 2023 for £3,200. The market value of
the home entertainment system on 5 April 2023 was £2,400.
Denise
During May 2022, Array Ltd paid £10,400 towards the cost of Denise's removal expenses
when she permanently moved to take up her new employment with Array Ltd, as she did not
live within a reasonable commuting distance. The £10,400 covered both her removal
expenses and the legal costs of acquiring a new main residence.
During February 2023, Arral:J Ltd paid for £340 of Denise's medical costs. She had been
away from work for three months due to on injury, and the medical treatment (as
recommended by a doctor) was to assist her return to work.

Required
(a) State how employers ore required to report details of employees' taxable benefits to
HM Revenue & Customs following the end of the tax year, and the deadline for
submitting this information for the tax !dear 2022/23. (2
marks)

(b) Calculate the taxable benefits which Array Ltd will have to report to HM Revenue &
Customs in respect of each of its emplol:Jees for the tax year 2022/23.
Note. Your answer should include an explanation for any benefits which are exempt or
partially exempt. (11
marks)

(c) Calculate the class 1A national insurance contributions which Array Ltd would have had
to pay in respect of its employees' taxable benefits for the tax year 2022/23 and state
when this would have been due if paid electronicalll:J. (2
ma'rks)

(Total = 15 marks)

33 Wretched Ltd
Wretched Ltd commenced trading on 1 August 2022, preparing its first accounts for the
eight month period ended 31 March 2023.
Wretched Ltd is incorporated in the United Kingdom, but its three directors ore all non-
resident in the United Kingdom. Board meetings are always held overseas.

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@app• Questions Lt57

The following information is available:

Trading loss
The trading loss based on the draft accounts for the eight-month period ended 31 March 2023 is
£140,840. This figure is before making any adjustments required for:
(1) Advertising expenditure of £7,990 incurred during April 2022. This expenditure has not been
deducted in arriving at the trading loss for the eight-month period ended 31 March 2023 of
£141,200.
(2) The premium which was paid to acquire a leasehold office building on a ten-l:Jear lease.
(3) Capital allowances.
Premium paid to acquire a leasehold office building
On 1 August 2022, Wretched Ltd paid a premium to acquire a leasehold office building on a
ten year lease. The amount of premium assessed on the landlord as income was £34,440. The
office building was used for business purposes by Wretched Ltd throughout the eight-month
period ended 31 March 2023.
Plant and machinery
On 1 August 2022, Wretched Ltd purchased three new laptop computers at a discounted cost of
£400 per laptop. The original price of each laptop was £850, but they were sold at the discounted
price because they were ex-display.
Wretched Ltd also purchased three second-hand cars on 1 August 2022. Details are:

Cost CO2 emissions rote

£

Car [1] 8,300 0 grams per kilometre

Car [2] 12,300 40 grams per kilometre
Car [3] 18,800 125 grams per kilometre

Property business income

Wretched Ltd lets out a warehouse which is surplus to requirements. The warehouse was let out
from 1 August to 31 October 2022 at a rent of £1,400 per month. The tenant left on 31 October
2022, and the warehouse .was not re-let before 31 March 2023.
During the eight-month period ended 31 March 2023, Wretched Ltd spent £2,100 on advertising
for tenants.
Due to a serious flood, Wretched Ltd spent £5,900 on repairs during January 2023. The damage
was not covered by insurance.
Loss on the disposal of shares
On 20 March 2023, Wretched Ltd sold its entire 1% shareholding of £1 ordinarl:J shares in
Worthless pie for £21,400. Wretched Ltd had purchased these shares on 5 August 2016 for
£26,200.
The indexation factor from August 2016 to December 2017 is 0.052.
Other information
Wretched Ltd does not have any 51% group companies.
Wretched Ltd will continue to trade for the foreseeable future.

458 Taxatibn (TX - UK) @ePP

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Required
(o) State, giving reasons, whether Wretched Ltd is resident or not resident in the United Kingdom for
corporation tax purposes. (1 mark)

(b) Assuming that Wretched Ltd is resident in the United Kingdom, calculate the company's
trading loss, property business loss and capital loss for the eight-month period ended 31
March 2023.
Note. You should assume that the company claims the maximum available capital allowances.
(11 marks)

(c) Explain how Wretched Ltd will be able to relieve its trading loss, property business loss and capital
loss for the eight-month period ended 31 March 2023. (3 marks)

(Total = 15 marks)

@ePP Questions 459

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