(b) (i) Compute the income tax payable by/refundable to Keith and Niamh for the year 2009, on the basis that they avail of the maximum relief available for Keith’s losses;Note: In 2009 the Trade union subscription tax credit is €70. (12 marks)(ii) Explain why it would have been more tax efficient to have restricted the 2009 claim for loss relief. (2 marks)

外商投资企业在办理外汇资本金结汇时，所填写的“外商投资企业资本金结汇支付命令函”中的“支付金额”栏应填写的为（）.

A、所结汇的外币金额。

B、可为人民币可为外币金额。

C、需支付的人民币金额。