A. Professor Dr. Ammar, a former director of Ministry of Education retired at the age of 58. In the year 2021, he received the following incomes: i. ii. A monthly pension of RM15,000 from the Government of Malaysia. 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 RM15,200 from his shareholding in Megah Bhd. iv. An interest on his fixed deposit amounting to RM30,500 from Bank Islam Malaysia Bhd. v. He is actively involved in many talks program organized by few non-government agencies. In year 2020, he received a total of RM40,000 from his talks. He also an external moderator in one of the private university in Selangor and has being paid an amount of RM2,000 for his services. Required: Ascertain the amount to be assessed in YA 2021 for each source of income earned by Professor Dr Ammar. (6 Marks) (CLO2:PLO2:C5) B. Omar is an executive at AB Bhd. Apart from his employment, he rented out his shop house located at Bangsar, Kuala Lumpur. The rental income received from the shop house is RM6,900 per month. This is his first tenant after he bought the shop house and he incurred the following expenses related to the shop house: Advertisement cost to get the tenant of RM600 Repainting of shop house for RM3,300 Sewage fee of RM3,000 Installation of alarm system for RM4,500 and fire insurance for RM2,400 Assessment rent of RM550 Pest control of RM3,000 General maintenance of RM600 Required: Compute the adjusted rental income for the YA 2021 (4 Marks) (CLO2:PLO2:C5)