Mrs Tan, a Singaporean, is married with two children, aged 11 and 9 as at 31 December 2020. Both her children are Singaporeans. Mrs Tan's earned income for 2020 is $300,000. Calculate the Working...

Mrs Tan, a Singaporean, is married with two children, aged 11 and 9 as at 31 December 2020.  Both her children are Singaporeans.  Mrs Tan's earned income for 2020 is $300,000.

Calculate the Working Mother Child Relief that Mrs Tan can claim for the Year of Assessment 2021.  Assume Mrs Tan's husband will claim the qualifying child relief.