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