a) Sazali was a senior broadcast engineer with Peace Media Network (PMN) Bhd before he exercised the option to resign through Voluntary Separation Scheme from the company on 31 December 2019. He has been with PMN since 1 January 2004. His employment for the year 2019 is as follows: RM 120,000 10,000 Salary Travelling allowances (20% were used for private purpose) Bonus (for the year ended 31 December 2018 but paid in 2019) Compensation for loss of employment 9,000 250,000 Other benefits received by Sazali during his employment are as follows: 1. Four (4) domestic holiday trips costing at RM2,000, RM3,600, RM5,300 and RM7,000 respectively. He was also given a free trip to Kashmir costing RM8,000. 2. Motorcar and fuel for his personal use. During the period of service in 2019, the annual value of benefits was 3,600 and 1,200 respectively. 3. A driver with a monthly salary of RM300. 4. A reimbursement of RM700 per month for a domestic helper that he hired for his family. 3 SULIT (BTM 4313) 5. A fully furnished four-room bungalow which was rented by PMN for RM2,400 per month (inclusive of furniture at RM400). During his occupation, one room was not used but being reserved for PMN's clients when necessary. He paid a monthly nominal rent of RM800 to PMN during his stay. You are required to: Determine Sazali's adjusted employment income for the year of assessment 2019. When income (or benefit) is exempted from tax, kindly indicate with it the term 'exempt