A. Irdina owned a hilltop house in Kuala Lumpur which she rents out to a tenant who is an expatriate. This was the only property she owned. Details of her rental income and expenditure for the year ended 31 December 2020 are shown below. RM RM Gross income from rental 30,000 Less: Expenditure Quit rent and assessment 1.600 Interest on housing loan 3.200 Replacement of old air-conditioner 500 New fridge for expatriate tenant (see note I below)1,500 Agent's commission for collection of rent 1.200 Fire Insurance 1,000 Repairs 1.200(10.2003 Net income 19,800 Note 1: Ira brought the fridge for the first time for her house in Kuala Lumpur. Required: Calculate the statutory income arising from the rental income for the year of assessment 2020. Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no adjusting entry needs to be made in the computation. cto marks) B. Liam Lee is a writer and received royalties income from a series of books of RM35,000 in 2020. She has incurred the following on the book writing Expenses Research and photocopics 6,000 Editing work 2,000 Typing work 2,000 Refreshments (for the typist) 340 Stationery 1.200 Personal computer 3.000 Required: Calculate the adjusted income for royalty for year assessment 2020. (10 marks)