- **G1:** $110,000
- **1A:** $110,000 ÷ 11 = **$10,000**
- **1B:** $66,000 ÷ 11 = **$6,000**
- **W2:** $40,000 × 20% = **$8,000**
- **Net amount payable:** ($10,000 − $6,000) + $8,000 = **$12,000**