(a) Stephen Ah Thong, is a 52 year old Malaysian tax resident. He is the chief executive officer of Sri Aman Sdn Bhd (SASB) since 1 July 2006. He is paid a salary of RM15,000 per month and received a bonus of RM30,000 which was paid on 28 February 2019. He receives an entertainment allowance of RM3,000 per month. In 2019, he spent RM12,000 on official entertainment. In addition, since 2015, he was given a new car costing RM170,000 for his use. The petrol expenses were borne by SASB. He was given leave passage by the company to Taiwan in February 2019 costing RM8,500. He had a heart attack in March 2019 and the employer paid for his medical expenses amounting to RM52,000. In January 2019, SASB offered Stephen the option to acquire 20,000 ordinary shares in the company at a nominal sum of RM1.00 per share. The market value of the shares was RM4.00 at the time of option. Stephen accepted the option in April and sold the shares at RM5.20 per share in October 2019. He received from SASB an iPhone worth RM5,500 as a gift for excellence service award. Further personal details are provided by Mr Stephen for 2019: (i) Stephen received dividend income of RM44,000 from Singapore, of which 50% was remitted to Malaysia. (ii) Stephen is a part time writer and received RM25,000 royalty payment in Malaysia in respect of his book on Business Management. (iii) Stephen is married to Julie Wong, a Malaysian tax resident and retired teacher who is physically handicapped after a car accident. She is 51 years old. In 2019, Julie earned casual income of RM23,000 by contributing newspaper articles. (iv) Stephen bought a motorized wheel-chair for his wife for RM8,500. (v) Stephen and Julie have four children. Their first-born daughter, Rihanna aged 23, is married. The second daughter, Joanne, 20 years is pursuing a medical degree in Australia while the younger son, Raymond, 19 years, is pursuing a hotel management degree in a local college. Raymond is physically disabled. Their legally adopted daughter, Janice, is studying in a primary school in Kuching. (vi) Stephen contributes to Employees Provident Fund at 11% and paid life insurance premium of RM2,900. (vii) He deposited RM8,000 into the Skim Simpanan Pendidikan National (SSPN) for Janice's education. (viii) He spent RM970 on books and purchased a smartphone for Janice for RM2,300 for which he was able to produce receipts. (ix) Stephen's 84-year old father who lives with him, is a resident and has no means of income for the year. (x) Stephen owns a condominium in Malaysia which he rented out for RM3,000 per month. He incurred RM21,000 on mortgage interest, RM900 on fire insurance premium, and RM1,200 on assessment and quit rent. He also paid management fees of RM480 per month. He also spent RM2,200 on electrical and plumbing repairs and RM20,000 on renovating the kitchen.