Mr. Kusakye has a wife with six Children and his total income in 2019 was GH¢ 8,500.00. He was allowed the following free of tax Personal - GHC 1200.00 Wife - GH¢ 300.00 each child - GHC 250.00 for a maximum of 4 Dependent relative - 400.00 Insurance - 250.00 The rest was taxed at 10% calculate: his total allowances