Miss Rebecca Naa started business in January 2015 with an initial capital of GHS 40,000 from her daily “susu”. She plies her trade between Ghana and South Africa, with occasional trips to Nigeria, dealing in African prints (shada) and ladies headgear (ashoke). She does not keep records of her business and she is always on a trip or delivery goods to clients and customers and she did not own a shop. As at 31st December, 2016 she had saved GHS 600,000 with Intercontinental Bank in Accra. Miss Rebecca Naa lives in own apartment which was rented in August 2015 at GHS 4,000 a month. In March 2016 she purchased for herself a set of Italian furniture at a cost of GHS 240,000. She also purchased a flat screen television set, refrigerator and freezer, in August from Melcom Ghana Limited at a cost of GHS 160,000. She reckons that she spends on an average GHS 1200 a day on food since she started her business in 2010. She love patronizing clubs, parties and dances and thus ends spending on the average GHS 24,000 a month on such activities, since she does not belong to any social club. She contributed GHS 2,000 in September 2010 during the fund raising rally for Accra Hearts of Oak, her favorite football team. She does not spend on dresses as she draws from her stock in trade, which drawings amounted to GHS 200,000 in 2015 and GHS 320,000 in 2016. She remitted some money and presents to her parents and siblings during Christmas and the value of this presents were GHS 80,000 in 2015 and GHS 160,000 in 2016. Miss Rebecca Naa remits to the Sister, Alice GHS 4,000 a month regularly and in addition give her GHS 200,000 in March 2016 as capital trading activities. In May 2016 she paid her medical bills and bought drugs amounting to GHS 20,000 as well as paying her sister’s medical bill which came up to GHS 4,000 each year. Miss Rebecca has three children that she caters for, one of the children is in the Senior High School in Ghana and one at University of Ghana and last one at the University in London. She also caters for her four aged relatives and also she is a voluntary contributor to Social Security Fund. She intends to have holiday rest in South Africa and has estimated she will need about GHS 180,000 for her trip to South Africa and back. She lent to a friend an amount of GHS 40,000 in November 2016 and this amount is still outstanding. From the information on Miss Rebecca Naa, you are required to determine her income for 2015 and 2016 year of assessment?