Q1.) 如果 partner A 係 Jan 至 Jun 2012 攞 Salaries 係 $ 180,000，之後retire左，
partner B 係 Jan 至 Dec 2012 攞 Salaries 係 $ 420,000，而 partner C
係 Jul 至 Dec 2012 攞 Salaries 係 $ 210,000，MPF計10% (即$81,000)，
咁佢係tax computation入面係咪應該先add back $81,000，再係tax comp.
減 partner B $12,000，partner A & C 各$6,000 (i.e. total: $24,000)???
Q2.) Donation ($50,000) 要claim係咪先add back $50,000再減 $50,000?
Q3.) Rent (係for business use) 俾 partners 要咪可以deductible?
Q4.) 咁tax payable 係逐個partner計，個tax reduction係咪一個partnership咁
deduct?
Many thanks!
更新1:
佢冇話各partner自己供多5%
更新2:
咁如果add back/less晒所有個數係$482,000，咁個approved charitable donation 要less $50,000，因為35%係168,700，佢只捐$50,000，so less $50,000，對嗎?
更新3:
咁即係如果partner A 揀左PA，咁個tax payable of partnership 係咪將partner B & C既應評稅利潤x15%再減tax reduction???
更新4:
係咪應該 add: MPF $81000 less: MPF $40500? 定add: mpf $81,000, less: MPF $29000?
更新5:
但個MPF(add back果個)個amount係咪應該好似salaries咁，係allocation時同salaries一樣分開，唔係加賣落residue???
更新6:
咁allocation of partner點計個residue?
更新7:
但個residue係咪include落MPF個add back？
