G1: **$110,000**

1A: **$10,000**  
$110,000 ÷ 11 = $10,000

1B: **$6,000**  
$66,000 ÷ 11 = $6,000

W2: **$8,000**  
$40,000 × 20% = $8,000

Net amount payable: **$12,000**  
($10,000 − $6,000) + $8,000 = $12,000