(a) Compute the taxable income of Mrs Alia Dee for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income of each of the items listed.Notes:1. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations.2. The rate of exchange is to be taken at US$ 1 = Rs. 80 at all relevant dates. (18 marks)

下列关于商业银行战略风险管理的表述，正确的是（）。

A．战略风险识别可以从宏观、中观、微观三个层面入手

B．经济资本配置是战略风险管理的基本工具之一

C．战略规划应当从宏观层面开始，深入贯彻并落实到微观操作层面

D．最有效的方法是制定以收益为导向的战略规划和实施方案