(a) Mr Zhang, a Chinese citizen, is a University professor. He had the following income for the month of January 2009:(1) Monthly employment income of RMB 18,000 and a bonus for the year 2008 of RMB 12,000.(2) Income of RMB 18,000 for publishing a book on 6 January 2009. One of the chapters of the book was published in a magazine as a four-day series commencing on 19 January 2009 for which Mr Zhang received income of RMB 1,000 per day.(3) A net gain of RMB 12,000 from trading in the A-shares market.(4) Income of RMB 4,800 for giving four separate seminars for Enterprise X.(5) A translation fee of RMB 5,200 from a media publisher.(6) Received RMB 300,000 from the sale of the property (50 square metres) that he had lived in for six years.Mr Zhang had acquired the property for RMB 180,000.(7) Gross interest income of RMB 6,000 from a bank deposit.(8) Received RMB 11,000 as insurance compensation.Required:Calculate the individual income tax (IIT) payable (if any) by Mr Zhang on each of his items of income for the month of January 2009, clearly identifying any item which is tax exempt. (10 marks)