(a) Mr. Danial is a tax resident in Malaysia for the year of assessment 2021. He works as an auditor in Johor Bharu and earned the income of RM120,000 during the year. He received the allowance of RM12,000 for the duties outside Malaysia but the duties incidental to his employment in Malaysia. He also received dividend income from China of RM3,900 which was remitted into Malaysia and (b) Sapura Shipping Corporation is a tax resident company in Malaysia for 2021. The company provides sea transportation services. It has a Malaysia chargeable income of RM120 million. The company also received income from its shipping business in South Korea of RM24 million which was not remitted to Malaysia and RM15 million from Singapore which was remitted to Malaysia. (c) Barista Choice Sdn. Bhd., a supplier of coffee beans, is a resident company in Malaysia. The company has a taxable income of RM2 million for the year of assessment 2021. During the year, the company disposed of a non-current asset at a gain amounting to RM200,000. The company also received RM150,000 insurance recoveries on the inventories destroyed in a fire. Required: Explain the taxability of the income received for each of the above independent situations. [Total: 9 marks]