1. In 2021, he had sold his car, which he bought 5 years ago for RM45,000. He made a gain of RM15,000. He plans to use the gain to marry Cik Reena.

2. The Singapore bank has just credited his salary from company located in Singapore RM5,000 into his passbook. A statement has sent to Malaysia to inform him on such amount

Discuss, by reference to the Act. whether the above transaction are subject to Malaysian income tax.