Single person’s allowance $1800 Married man’s allowance $2500
Child under 11 years old $700
Child 11-16 years old $900
Child over 16 years old,
in full-time education $1200
Dependent relative $400
National insurance $250
A married man with one child aged 19 years who is attending college, earns $36,720 per annum. He has a dependent relative whom he helps to support. If he also gets an allowance of $250 for national insurance, calculate the amount he pays in income tax per annum when it is levied at 20%