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Bank of America Merrill Lynch was the next biggest earner, with $4.9 billion in fees.
Man of Steel is behind the pace of the summer's top earner, with £21.33m so far.
The managing director, Rob Perrins, was the second highest earner with £12.3m.
Finance is the biggest earner, with a trade surplus of £39 billion last year, equivalent to 2.5% of GDP.
It gives the example of a sole earner with a partner and child who earns £9,500 a year.
According to KPMG, a consultancy, golf in the Gulf is a nice earner, with 15% profit margins on yearly revenues that average $8.5m per 18 holes.
Similar(25)
And mortgage interest is tax-deductible, a big advantage for high earners with large houses.
Meanwhile higher earners, with or without children, are to be given a new tax break.
There is also welcome progress on helping low earners with childcare costs.
Two wage-earners with one carrying all the domestic burden can result in stormy times.
In 1970, there were 14 tax brackets for the top 2 percent of earners, with a top rate of 91 percent.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com