4 (a) Arunan started an electrical manufacturing and trading business named Arunan Electrical Manufacturing and Trading on 1 February 2021. The following were income received and expenses incurred by the business for the year ending 31 December 2021. 1. A staff welfare expense of RM50,000 incurred for the construction of a childcare centre. 2. Insurance recovery of RM5,300 received from ATA Insurance for loss of a few electrical parts which are stored in the business warehouse. These parts comprised part of the business's current assets. 3. A bad debt of RM4,500, which includes RM500 due to an irrecoverable trade debt written off and RM4,000 made to an employee on 1 March 2021, which is not recoverable at year end. 4. An entertainment expense of RM3,000 for a Christmas dinner treat held by Arunan at his home for his business clients to thank them for their overwhelming support for the business. 5. Legal fees of RM4,000, which include fees for collection of a debt of RM 2,000, bank loan arrangements of RM1,500 and the cost of an income tax appeal of RM500 for late filing. 6. Tips RM500 received by Arunan for helping a supplier to keep a few boxes of his goods for other customers temporarily at Arunan's business warehouse. 7. Repairs and maintenance of RM12,000 which includes the replacement of a damaged door of the same type and size worth RM3,000 on 20 January 2021 and the extension of the roof of the shop amounting RM9,000 on 1 June 2021. 8. On 5 January 2021, Arunan hired a cleaning service to clean up the business premise and paid RM1,200 for it. Required: Evaluate (by indicating the amount) with reasons whether the above income received are taxable and expenses incurred are allowable for deduction in the year of assessment 2021. Total: 25 marks