IPS questions, CFA 2005 and 2006

could someone please clarify why the following was used for only for the 1st year and not 2nd year in the calculation for the return requirement 2006: Q1 ‘‘serra expects the annual after tax income on his cash savings to be 100,000 at the end of the year’’ since the savings of 4 million is a part of the portfolio, shouldnt the income be generated for the second year as well?? the answer includes income for the 1st year calculation only. 2005: Q7 ''Yeo maintains a money market fund valued at MYR 1.2 million and earnings 2.5% annually. shouldnt the interest income of 30,000 be used for both years 1 and 2 instead of just year 1 based on the annual nature of the income as specified in the statement? would really appreciate a reponse with a clariification for these questions… thanks