要想在Nexus身上模拟所得税，唯一的办法是拿肯最后一年的收入作为参考薪水，并从卢克的营业利润税和社会保险支出中拔出肯支付的部分。
The only way to simulate an income tax on behalf of Nexus is to use Ken’s last annual income as a reference salary and extract from Luke’s revenues income tax and social security charges equivalent to what Ken paid.