3. Justify each of the following items if they are taxable receipts. If it is taxable, show the computation with the section applicable. Present your answer in a table with the column "Taxableot taxable", "Reason" and "Computation/section". (i) Azam, a senior auditor, received a hotel claim amounting to RM1,200 for the outstation work performed in Jakarta, Indonesia. (iii) Razif was paid by the company for hotel accommodation during his holiday to Bali, Indonesia amounting to RM3,000. (ii) Jalani, an audit manager, is being transferred to the Sabah branch from the Kuala Lumpur head office. For 2 months at the beginning of the transfer period, the company paid him hotel accommodation totalling RM8,000 before he found a permanent home to stay in. His salary during the year amounts to RM100,000. (iv) Rohana serves as a board director at Megah Holding. During the year, she stayed in a hotel for 2 months for daily living. Megah Holding paid for the stay, amounting to RM10,000. Her director's remuneration in 2021 amounts to RM100,000. 150 (v) In March 2021, Ramli is given a new company car valued at RM 80,000.70% of the car is used for work-related matter. He opts for prescribed method on the car value if it is taxable. (vi) Adam works at Syabas Bhd and he owns a personal home. Syabas paid Adam's house water bill amounting to RM3,000 during the year. (vii) Tery works at Tenaga Bhd. He is provided a house by the company for daily living. Water bill on the home paid by the company amounts to RM3,000 during the year. (viii) Johan has served as a partner in a legal firm for the past 3 years. The firm paid him RM60,000 as a gratuity for bringing many customers to the company. (ix) Mera served as a manager at an accounting firm for the past 3 years. The firm paid RM40,000 as compensation to be released (x) Bakar served as head of branch at KFC Tapah. The office paid him RM10,000 upon his retirement at the age of 55 as stated in Agnes is a Malaysian non-citizon (20 marks)