Ratio: a. Evidence of the driver of the vehicle is interested and to be corroborated before acting upon it and for ignoring other disinterested evidence of a third party. b. Recoverable deductions are to be added with home take pay to calculate the income of the deceased. c. One third of the total income is to be deducted towards the personal expenses of the deceased. d. For income tax liability 15% of total income is deducted.