Aimano declared his income for the year ended 31 December 2021 as follows:

Business 1- Stalkers Caf Business

The net profit before tax amounted to RM320,000. Included in the expenses was non-deductible expenses of RM78,400. For the year of assessment 2021, there was a balancing charge of RM1,000 and capital allowances were RM5,400.

Business 2- Beauty Supplements Trading

The net loss before tax amounted to RM15,000. Included in the expenses was non deductible expenses of RM2,000 . For the year of assessment 2021, the capital allowances were RM3,000. The capital allowances brought forward from last year were RM1,000.

The loss brought forward was RM22,000.

Expenditures

• Donation of medical equipment to approved healthcare facilities, RM30,000

Required:

Compute Total income of Aimano the year of assessment 2021.