7 Karim derives income from both employment and the rental of investment properties. The following information is available for the year of assessment 2018: RM Salary from employment 48,000 Employment allowance for work-related travels 5,600 Work-related travel expenses 4,000 Rental receipts for letting of an apartment 6,000 Quit rent and assessment for the apartment 8,000 Rental receipts for letting of commercial unit 12,000 Quit rent, assessment and repairs for commercial unit 5,000 What is Karim's total income for the year of assessment 2018