A. Dr. Fong, a former director of Ministry of Health of Malaysia, retired at the age of 60. In the year 2022, he received the following incomes:

i. A monthly pension of RM20,000 from the Government of Malaysia.

ii. Royalty from his books amounting to RM85,000. He incurred RM15,000 for editing costs, purchase of new notebook at RM6,500 and other miscellaneous expenses related to his books for RM1,250.

iii. Dividend income amounted to RM25,200 from his shareholding in KL Bhd.

iv. An interest on his fixed deposit amounting to RM35,500 from Maybank Bhd. In the year 2022, he received a total of RM60,000 from being a trainer in few trainings held by various health facilities in Malaysia. He also a part-time lecturer in one of the medical private university in Selangor and has being paid an amount of RM35,000 for his services. Required: Ascertain the amount to be assessed in YA 2022 for each source of income earned by Dr. Fong

(6 marks) (CLO2:PLO7:C3)