3. Mathew, a Canadian citizen, is a senior teacher in a local international school. Mathew is a Malaysian tax resident for the year of assessment 2020. Mathew's employment ceased on 28 February 2021 and his employer has agreed that he can take his annual leave from 1 December 2020. Mathew left Malaysia permanently on 1 December 2020 and did not return to Malaysia in 2021. () 3) Mathew declared the following income in the year of assessment 2020 to the Inland Revenue Board: Mathew's monthly salary was RM20,000. He would continue to be paid RM20,000 at the end of each month during his leave period is up to February 2021. (ii) One month bonus was paid based on 2020 salary, of which 50% was paid in December 2020 and the balance in January 2021. (iii) Details of the benefits provided by his employer from 1 January to 30 November were: (1) Travelling allowances of RM10,000. (2) A discount of RM50,000 in fees for Mathew's son who is studying in the school. It was confirmed that this benefit was not transferrable. (3) A 6 years old motorcar costing RM220,000 without fuel but with a driver was provided. Driver was paid a monthly salary of RM2,000. (4) Utilities reimbursed of RM11,150. (5) Individual subscription fees to One Hole Golf Club RM300 per month. (6) An innovation award of RM12,000 for being the most creative teacher during online classes, paid to him in July 2020. During January and February 2020, Mathew is required to stay at a hotel nearby to the international school. Rate of the hotel was RM680 per night. But since ! March 2020, he was provided with a fully furnished house. The defined value of the accommodation is RM16,200 while the value of furniture is RM2,500 per annum. Mathew is required to pay rent of RM2,000 per month to his employer for the benefit of the accommodation and furniture. (iv) Other income: Mathew earned part time employment income as a restaurant chef. He received RM30,000 salary and tips amounting to RM1,000 per month. Required: Calculate the aggregate income of Mathew for the assessment year 2020. (25 marks) (7)