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.John is employed by Zebra plc. He was provided with a computer for private use on 6 November 2018. The market value of the computer when first provided to an employee for private use was £3,600 and the computer had a market value of £2,000 when first provided to John for private use. Zebra plc gave the computer to John on 5 April 2020 when it had a market value of £1,000.
What are the total taxable benefits for John in respect of the computer for the tax year 2019/20?
A.£2,880
B.£1,720
C.£1,833
D.£3,300
2. In the tax year 2019/20 Susie receives employment income of £170,000. She made a gross gift aid donation of £10,000 in January 2020.
What is Susie's income tax liability for the tax year 2019/20?
A.53,500
B.59,000
C.61,500
D.59,500
