A. Koperasi IndahAlam Bhd (KIAB) is a cooperative society established ten (10) years ago. For the year ending 31 December 2020, KIAB reported the following income and expenses: RM RM Income: Sales from business Membership fees Dividend Rental Interest Consumer product commission 5,500,000 55,000 12,000 80,000 60,000 30,000 5,737,000 Expenses: Salaries Employee Provident Fund (EPF) Statutory audit fees Business zakat to a zakah authority Insurance Entertainment for suppliers at an annual dinner Telephone, postage, and stationery Repair and maintenance Depreciation Utilities Cash donation (50% to an unapproved institution) Audited Net Profit before Tax 30,000 6,000 10,000 4,500 13,000 3,500 25,000 6,500 11,000 10,500 2,500 (122,500) 5,614,500 Additional information: 1. Members fund as of 1 January 2020 consist of: Share capital Subscription capital Share premium account Statutory reserve fund Retained earnings RM 800,000 110,000 56,000 30,000 125,000 2. Amount transferred to statutory reserved fund RM50,000. REQUIRED: Compute the chargeable income of Koperasi IndahAlam Bhd for the year of assessment 2020. (15 Marks)