成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.In the tax year 2019/20 Claudio has taxable income (after deduction of his personal allowance) consisting of £3,000 of non-savings income and £12,500 of savings income.
What is Claudio's income tax liability for the tax year 2019/20?
A.£2,900
B.£2,700
C.£3,100
D.£2,500
2.Mike and Delia are a married couple. In the tax year 2019/20, Mike has taxable non-savings income (after deducting his personal allowance) of £13,500. Delia has no income in the tax year 2019/20. Delia has made an election in relation to her personal allowance for the tax year 2019/20.
What is Mike's income tax liability for the tax year 2019/20?
A.£220
B.£2,450
C.£1,450
D.£2,700
