4 The following scenario relates to one requirement. Dr Jason is an employee of a private hospital in Kuala Lumpur. He was away in Australia from 1 January until 30 June 2020 to attend a six-month training course on child psychology with a view to enhancing his efficiency in carrying out his duties. His income for the year ended 31 December 2020 was as follows: Salary while on study leave Salary (July to December) Entertainment allowance (July to December) The company paid for the following expenses: RM 90,000 90,000 16,800 (1) Child psychology course fee RM60,000. (2) Return airfare to Australia costing RM5,000 for Dr Jason to attend the training course. (3) Return airfare to Australia costing RM6,000 for his wife, Zoe, to join him for a vacation at the end of his training. (4) Subsidised interest on the housing loan of RM400,000 obtained by Dr Jason from a bank at the rate of 6% per annum, of which 2% was reimbursed to him by the company. (5) Rental and all business calls from July to December 2020 amounting to RM2,280 In respect of a mobile phone owned by Dr Jason (rental and all charges for the period 1 January to 30 June 2020 were paid by Dr Jason). The phone line is registered under the company. Throughout the year, the company provided Dr Jason with a used BMW car, which had a market value of RM188,000 in 2020 when it was first provided to him. The car had cost RM280,000 when new in year 2017. No fuel was provided to him. Required Compute Dr Jason's employment income for Y/A 2020.