2 TYT Partnership is established by Teesha and Yeen in January 2018. Teesha contributes RM50,000 to the capital of the partnership while Yeen contributes of Teesha's capital contribution. The interest on capital allocated for each partner is 8% per annum. The partners agreed to share the profit and losses equally. Teesha's salary per month is RM7,500 and is expected to increase 12% starting July 2020. The partnership's trading, profit and loss account for the year ended 31.12.2020 was as follows: Sales proceeds Less: Cost of sales Gross profit Less: Business expenses Net profit for the year Additional information: a) Included in the sales proceeds is gain on machine disposal RM2,050. b) Items incurred in the business expenses: Weekly house cleaning for Teesha costing RM5,200; Maxis Wi-Fi deposit for office premise RM530; RM 1,216,000 (607,000) 609,000 (344,100) 264,900 Purchased office printer RM3,000. Assumed printer is considered as office equipment; Partners' salary RM167,400 and partners' interest on capital. c) Qualifying expenditure for plant and machinery at the end of the year is RM76,000. Required: Calculate the statutory income of each partner from the partnership for the Year of Assessment 2020. (20 marks) Total: 20 marks