3. Hafiz and his wife have five children. The eldest is studying in local university doing bachelor degree while the rest are still schooling. Their income and expenses are as follows: Income and Expenses Income EPF Hafiz (RM) 70,000 7,700 Wife (RM) 36,000 3,960 1,200 LIP 1,800 Cash contribution 300 200 3,500 1,500 Medical expenses for parents Book and Journal Zakat 1,000 500 300 There are two types of assessment to calculate tax. Construct their tax payable on the two types of assessment and in your opinion which tax payable is more beneficial to the taxpayer. State your reason