将不溶于水的药物研成细末后再入水中搅匀或研磨的炮制方法称为

A．漂

B．润

C．水飞

D．炒

(a) Compute the taxable income of Mr Qureshi for the relevant tax year under the appropriate heads of income, giving clear reasons/explanations for the inclusion in or exclusion from the computation of taxable income of each of the items listed above.Note: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (20 marks)