3. On 1.2.2022 Julia commenced employment with Broadcast (Malaysia) Bhd. The following is her remuneration package for the year assessment 2022. - The company paid a relocation allowance of RM3,000 for moving from Singapore to Kuala Lumpur office. - Total salary of RM66,000. - Total entertainment allowance received of RM6,000. She actually spent RM5,000 in total during the whole year. - A total travelling allowance of RM6,000.10\% of the allowance is allocated for personal travels. The remaining \( 90 \% \) of the allowance is for official duties travel. She spent RM6,500 in work travel during the year. - Parking allowance of RM1,000 is provided to her account. - A total outstation allowance of RM2,000. Reimbursement of hotel accommodation claimed on the outstation trips remitted to her account amount of RM1,500. - In December 2022, a one-and-half-month bonus was received based on her salary received in December 2022 of RM6,000. - In November 2022, she received an innovative award of a cash gift of RM3,000. - Life insurance monthly premium of RM50 where the family members are the beneficiaries. The practice is not required by the industry. The company contribute her the premium commencing February 2022. - A gratuity of RM1,000 on bringing the good name of the company - The company pays her a yearly subscription in Asia Broadcast Association of RM500 as required by the industry. - Gym membership costs RM200 per month since October 2022. - Reimbursement of a Conference fees of RM1,000 paid by Julia and remitted by the company to her bank account.

Employee Share Option Scheme (ESOS) which was offered on 1.2 .2022 for 10.000 units of company share of RM5 per unit, when the market value was at RM5.20 per unit. She exercised the option on 30.8 .2022 when the share price increased to RM5.50 per unit. She incurred a RM300 processing fee on the acquisition of the shares. The company provides dental and medical coverage of RM1,000 during the year. Hotel accommodation of RM1,500 and travel claims of RM500 are covered by the company on a local holiday package. Oversea holiday flight and insurance of RM5,000 for Julia and spouse, by the company for an amount of RM2,000. Hotel and tourist attraction covered by the company on the holiday package amounts RM3,000. A new car valued at RM90,000 with petrol and a driver was provided to Julia commencing 1.10.2022. She used the car \( 60 \% \) for personal usage and opted prescribed method for the value of car usage. She was provided hostel accommodation when she arrived Malaysia for 1 month in July 2022. Commencing on 1.8.2022, Julia moved to a company home that she shared with another staff member. The fully fumished house has the following particulars: The monthly rental value of the house is RM2.000, including RM400 for the rental value of furniture. A domestic helper was provided by the company to clean the house during his stays The employer paid the house utilities amounting to RM2,000 in total for the year 2022 . The bills are under the company name. All the house-related expenditure paid by the company are equally split between the 2 tenants of the house for their respective individual values of usage. Julia individually contributed RM2,000 for rental value to the employer.

In December 2022 Julia married to Razak. He is a Malaysian resident working as a manager in Broadcast (Malaysia) Bhd for the past 3 years with monthly salary of RM10,000. He agreed on the voluntary separation scheme offered by the company. Compensation received on his termination date of 31.3 .2022 are as follows: Compensation in lieu of a one-month basic salary for the month of April 2022. Gratuity for past good service amounting RM3,000. Waive of the outstanding staff loan amounting RM5,000. He received unapproved retirement fund funded by the company. The contribution by the employer amounting to RM15,000 and interest earned on the fund investment amounting to RM5,000. Required: Compute employment income of Julia and Razak for the year assessment (YA) 2022 (separately). Note: Round up your answer in nearest ringgit. (35 marks)