Viktor is a professional scriptwriter. He is married and has a 10-year-old son. He is not registered as individual entrepreneur. In January 2020 he finished script for a TV-production company, which he created under a copy-right agreement. He was accrued

Viktor is a professional scriptwriter. He is married and has a 10-year-old son. He is not registered as individual entrepreneur.
In January 2020 he finished script for a TV-production company, which he created under a copy-right agreement. He was accrued gross remuneration in the amount of 1830000 RR which he received in February 2020.
On August 1, 2020 he started a new script which consists of short chapters, each finished by the end of the month. This work is performed under a civil law contract (but not a copyright agreement) with publishing house BOOK-TV. His net remuneration from writing equaled 40000 RR per chapter payable in 15 days after the end of the month when the chapter is submitted to the editor.
Required: a) Calculate the insurance contributions (IC) and personal income tax (PIT) on Viktor's income from his writings, assuming that all available deductions were granted to him by the TV-production company in 2020.
b) Calculate the insurance contributions (IC) and personal income tax (PIT) on Viktor's income in case all kind of income was received from one legal entity - TV-production company.