(a) Salwa, a resident of Malaysia, is a freelance writer of articles and several books. In 2019 she translated a literary work at the specific request of the Attorney General's Chamber's. Her income from royalties and expenditures for the year ended 31 December 2019 are as follows: Income: From translation From translation From books From books From books Expenditure: Cost of computer Editing/typing expenses Printing RM 35 000 20,000 86 000 75 000 30,000 Due Date 01.04.2019 01.03.2019 29.08.2019 02.06.2019 01.11.2019 Payment Date 09.07.2019 31.05.2019 01.09.2019 30.08.2019 25.12.2019 4 300 9 500 1,000 Required: Compute the adjusted income from royalties of Salwa for the year of assessment 2019