A man with an annual salary of A1,300,000.00 is to pay an income tax of \( 22 \% \). Calculate his tax, if his allowances amount to \( \$ 137,000.00 \).

To calculate the man's income tax, we'll follow these steps: 1. **Determine the Taxable Income:** Typically, **allowances** are deductions from the annual salary when calculating taxable income. \[ \text{Taxable Income} = \text{Annual Salary} - \text{Allowances} \] \[ \text{Taxable Income} = \$1,300,000.00 - \$137,000.00 = \$1,163,000.00 \] 2. **Calculate the Income Tax:** The income tax is **22%** of the taxable income. \[ \text{Income Tax} = \text{Taxable Income} \times \text{Tax Rate} \] \[ \text{Income Tax} = \$1,163,000.00 \times 0.22 = \$255,860.00 \] **Therefore, the man's income tax is \$255,860.00.**