(a)Compute the taxable income of Mr Moshin under the appropriate heads of income for the tax year 2009 giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income for each of the items listed.Note: the reasons/explanations for the items not included in the computation of taxable income should be shown separately from the other reasons/explanations. (21 marks)

临终关怀的目的是（）。

A.治疗疾病

B.延长生命

C.实现无苦而终

D.力求起死回生

E.促使生命早日结束