ACD21203/FPP/SEMESTER I SESSION 2021/2022 QUESTION 3 (25 marks) Encik Azhar, a Malaysian resident works at Sunny Sdn Bhd, a manufacturing company producing various hair care products. Details of the incomes and benefits enjoyed as well as expenses incurred by him in 2020 are shown below: Income Note [| RM_] Monthly salary (after 11% EPF deduction). 9.790 | Monthly SOCSO contribution. 450 | Monthly entertainment allowance 1 900 Bonus equals to two months’ salary 22,000 Medical treatment at an approved hospital was paid by the 1,650 company. Reimbursement for salary of a servant 11,000 Hotel accommodation provided by his employer for 30 days 2 250 commencing 1 January 2020. per day ‘Anew car costing RM220,000 together with a driver was provided commencing 1 July 2020. The driver's salary of RM1,800 per month was paid by the company. Note 1: He claimed that half of the allowance were spent in discharging his duty. Note 2: From February 2020 onwards, the company provides a fully furnished house with a monthly rental of RM1,500 and fully paid by the company. Additional information: 1. His wife, Puan Azlina is a disabled person and retired from Jaya Fashion Sdn Bhd at the age of 48 on 31 December 2019 due to her health condition. She reported an adjusted income of RM15,000 from her online business for the year 2020. 2. The details of their children are as follows: i, Nona (20 years old) (disabled) is studying at Universiti Sultan Zainal Abidin ji, Naim (18 years old) is a matriculation student at Kolej Matrikulasi Pahang. iii, The twin, Nana and Nani (15 years old) are schooling at Sekolah Menengah Gong Badak. 3. Encik Azhar incurred RM2,500 for his life insurance, RM1,800 education insurance and RM2,500 medical insurance for his children. 4. He made a deposit into SSPN account during the year 2020 amounting to RM12,500 for his children and spent RM1,000 on books and maganizes. 5. He has purchased a laptop and a tablet for his children amounted to RM2,500 and RM1,500 respectively. 6. During the year, he spent RM8,500 for basic supporting equipment for his wife and his child. 7. His parents are all aged above 60 years old while his parents-in-law were already passed away. During the year, he incurred RM5,500 medical expenses for his parents. 6/9ACD21203/FPP/SEMESTER I SESSION 2021/2022 8, He made the following contributions during the year: RM Zakat 3,000 Donation to Thalassemia Association - Approved institution 3,000 ‘COVID-49 Fund, National Disaster Management (NADMA) - 500 Approved institution Required: Compute the income tax payable for Encik Azhar and his wife for the year of assessment 2020. 719 (25 marks)