Roger is employed by Golden Inc (Golden), a company incorporated in the US, as regional finance director. His employment contract was discussed and signed in New York and his salary is paid directly into his bank account in New York. Since 2017, Roger has been based in the Hong Kong office but is required to travel within the region when necessary. During the year ended 31 March 2022, he made the following overseas trips: PRC 120 days Other Asian countries 50 days US 55 days (including 15 days annual leave) For the rest of the year, Roger stayed in Hong Kong and did not take any annual leave in Hong Kong. Assume 365 days in the year. The following additional information relates to Roger for the year ended 31 March 2022 (all amounts are denominated in Hong Kong dollars):

(1) Annual salary: $1,440,000.

(2) Roger was granted an option to buy 50,000 shares in Golden. He paid a nominal amount of $5,000 for this option. On 1 February 2022, Roger exercised the option to take up 30,000 shares for $45,000. The fair market values of a Golden share were as follows: 1 February 2022 $3.0 31 March 2022 $3.5

(3) Roger lives with his family in a serviced apartment in Causeway Bay. The cost of the apartment is $30,000 per month and this is paid by Golden. Roger paid $8,000 to join the clubhouse and was reimbursed half of this amount by Golden as he would meet clients at the clubhouse for the purpose of fostering business contacts.

(4) Golden provided Roger with a car and a driver. The car was leased from a car agency in the name of Golden, at a monthly rental of $6,000. The driver was hired by Golden at $9,600 per month. The total petrol and maintenance costs for the car for the year were $60,000, all of which were paid for by Roger and reimbursed by Golden. Roger estimated that about 20% of the usage of the car did not relate to Golden's business.

(5) Golden employed an amah for Roger at a cost of $4,500 per month and refunded Roger his utilities bills, which were $38,000 for the year.

(6) Golden operates a medical insurance scheme for all of its employees through an insurance company, and pays an annual premium of $5,500 per employee. During the year, Roger was hospitalised for two weeks. In order that he could continue to carry out his employment duties whilst in hospital, he paid an extra $24,000 for a private room. The basic hospital fees and public ward fees of $45,000 were reimbursed by the insurance company, while two-thirds of the extra fees were reimbursed by Golden.

(7) Roger contributed a total of $18,000 to the Mandatory Provident Fund.

(8) Roger is married with two children, aged 24 and 15. The elder child is studying fulltime in Canada.

Required: Calculate the Hong Kong salaries tax payable by Roger for the year of assessment 2021/22

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