Relief u/s 89 and calculation of tax

My client (aged 62 years) did not received salary income for AY 2011-12 because of Govt. departments' delay. As there is no other income he did not filed return in AY 2011-12. Those arrears of 240000 (entire salary) is received in AY 2012-13. 

1. Please calculate the relief U/s 89 and tax for AY 2012-13.

Other details of income for AY 2012-13 excluding arrears in salary:

Salary :105000

Professional fee :155000 (Including TDS)

TDS on Professional fee14000

2. What will be the tax if he deposits 100000 eligible U/s 80 C

I am getting answer as refund of Rs. 5000(app.) in first case and Rs.7000(app.) in second. Please correct me. give calculations.