Aiman & Aishah, tax residents of Malaysia, are married with three children. Aiman is employed as a marketing manager in a listed company, while Aishah is a housewife and sells homemade cakes when there are orders. Details of Aiman's employment income, benefits and expenditure for the year ended 31 December 2020 are as follows: Income and benefits in kind: RM Salary 200,000 Bonus (received for sales performance in year 2019) 30,000 Entertainment allowance 6,000 Renewal of subscription fees to Institute of Marketing Malaysia 500 Reward for best employee of the year 3,500 Lucky draw (LED TV) during annual dinner 3,000 Company car provided to Aiman: cost when new (more than 5 years) 220,000 Driver's salary (hired and paid by his employer) 24,000 Maid's salary (reimbursed) 12,000 Cost of mobile phone (under Aiman's name) provided by his employer 2,500 Total of monthly bills for the mobile phone paid by his employer 1,300 Total leave passages paid by his employer for a trip to Australia 10,000 Medical and dental benefits 5,000