Alex is employed as an engineer in Pro Sdn Bhd with a monthly salary of RM 5,872.35 (net of monthly tax deduction RM 330, monthly Social Security Organisation (SOCSO) deduction of RM 19.75, monthly Employment Insurance Scheme (EIS) deduction of RM 7.90, and 11% Employees provident fund) in year 2020.

His wife, Samantha works as administrator in a private college in Penang and earned a monthly salary of RM 1,997.35 (net of monthly tax deduction RM 200, monthly Social Security Organisation (SOCSO) deduction of RM 19.75, monthly Employment Insurance Scheme (EIS) deduction of RM 7.90, and 11% Employees provident fund) in year 2020.

Both of them are Malaysia tax resident and they have three children, as follows and they also agreed that personal relief in respect of all the children shall be claimed by Alex.

• The eldest child, Yen, was 23 years old in 2020 and graduated from Universiti Utara Malaysia in June 2020. She started working and earned a salary of RM3,000 per month from 1 September 2020 to 31 December 2020.
• The second child, Jo, turned 21 years old in 2020. Jo studied fulltime at UTAR throughout 2020.
• The third child, Meng, registered disable (certified by Department of Social Welfare) is 15 years old in 2020 and studying in secondary school.

Expenses incurred during the year 2020 by Alex and Samantha included the following:

• Due to high fever, Samantha went for a medical check-up which cost her RM900. And she was hospitalised with high fever which she recovered after a few days in August 2020. Alex paid the hospitalisation cost of RM3,000.
• Samantha also paid medical expenses of RM3,500 for her mother, who aged 65 years old and no mean by herself.
• Alex spent RM1,000 on books and magazines while Samantha spent RM600 on books.
• Alex donated furniture costing RM3,000 as well as RM9,000 in cash to an approved institution under section 44(6) on the Income Tax Act 1967.

Alex and Samantha contributed to the Employees Provident Fund at 11% of their gross salary.

1) What is the value of SALARY for Alex which assessable to tax under Section 13(1)(a) of the Income Tax Act 1967 for year of assessment 2020?
2) What is the total value of APPROVED DONATION for Alex which claimable under Section 44(6) of Income Tax Act 1967 for year of assessment 2020?
3) How much is the total amount of reliefs claimable by Alex for the year of assessment 2020?
4) How much is the Total Income of Samantha for the year of assessment 2020?
5) How much is tax payable/refundable for Samantha in the year of assessment 2020?