Mr. Azhar has been appointed as general manager at Cempaka Sdn Bhd since January 2018 and his remuneration for 2019 was as follows: RM Salary 11,000 Travelling allowance per month 700

Entertainment allowance per month 500

Additional information: 

i). During the year, the company paid RM 15,000 for medical treatment for Azhar.

ii). Azhar was provided with a house with a monthly rental of RM 3,300 from 1 April 2019. The house was complimented with carpets, curtains, kitchen equipment, and appliances. In addition to the house, the company also provides him a servant with a monthly salary of RM 800.

iii). In August 2019, Azhar and his family went for a holiday in South Korea. The holiday was fully sponsored by Cempaka Sdn Bhd which consist of air tickets (2/3 out of total value), accommodation, and traveling allowance, amounting to RM 12,300.

iv). It is a Cempaka's policy to provide a car to their general managers for their own uses. However, due to the unavailability of the car, Azhar is allowed to use the company's car (costing RM 110,000) for the first three months. Later in June, Azhar was provided with the latest edition of Toyota Camry costing RM 230,000 and a driver with a monthly salary of RM 1,200.

v). An amount equivalent to RM 40,000 was earned from a fixed deposit placed in a bank in Singapore received on 30 August 2019.

vi). Royalties of RM 25,000 were received in 2019 from books Azhar written and published on business operation.

vii). Azhar is married to Intan Shazlina, who is a housewife, and they were blessed with one child.

Compute the statutory employment income of Azhar for the year of assessment 2019