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Earlier discussion
2 older comments kept for context.
happiness jennifer
The answer is b
Oluwaseun Adeyemi
His annual salary = ₦2000
His allowances = ₦600
So his taxable income = Annual salary − allowance
= ₦2000 − ₦600
= ₦1400
He pays at 5%
Then, his allowance income tax 5/100 × 600 = ₦30