Judy Chen received RMB200 cash (net of tax) in a lottery from Supermarket X and received RMB450 WeChat Red-pocket money from her friends.

What is the amount of individual income tax (IIT) which should have been withheld by Supermarket X on the cash lottery, and, how much IIT is payable by Judy on the WeChat Red-pocket money?

Lottery                      WeChat Red-pocket

(RMB200 cash)              (RMB450)