Angela, a resident of Subang Jaya, is a single mother with a oneyear$-$old child. She is employed as a market researcher at a beer factory.

Details of Angela$$s employment income, other income and expenditure for the year $2023$ are as follows:

Employment income, perquisites and benefits$-$in$-$kind $($BIK$)$:

A salary of RM$9,000$ per month of which $11\%$ was contributed to the employees$$ provident fund $($EPF$).$

One month$$s bonus based on her performance in $2023,$ which was received on $7$ March $2024.$

One local leave passage of RM$2,300$ and RM$800$ for meals and accommodation for her and her child.

A fully furnished living accommodation, rented by her employer at a monthly rent of RM$4,000,$ inclusive of RM$1,000$ for furniture.

A domestic Myammar maid with a monthly salary of RM$800$ paid for by Angela and reimbursed by her employer.

A new car purchased by the company in $2023$ for RM$190,000.$ No fuel was provided by her employer.

She received an award of RM$2,400$ for being the most innovative employee of the year announced during a staff Zoom call.

Other income:

Angela received dividends of RM$2,000$ on from Amanah Saham Malaysia in April.

Expenditure in the year $2023$:

Angela has original receipts for the payments made for the following:

$-2023$ subscription to a local gym of RM$3,000$;

$-$ purchase of a Samsung S$21+$ of RM$6,200$;

$-$ purchase of breast feeding equipment of RM$1,200$; and

$-$ a cash donation of RM$50,000$ made to an approved healthcare facility assisting heart patients on $17$ July $2023.$

Angela paid child care fees totalling RM$2,700.$

The employer has deducted for RM$15,000$ for the schedular tax deductions.

Required:

$($a$)$Compute the additional income tax payable$/$ tax refund by Angela for the year of assessment $2023.$

Note: You should indicate by the use of the word $$nil$$ any item referred to in the question for which no adjusting entry needs to be made, including any relief or rebate, in the tax computation.

$($b$)$Angela$$s employer is considering offering her one of the following forms of assistance to pursue a two$-$year course of study:

$$ a cash allowance; or

$$ attendance at any accounting bachelors$$ course at free of any charge at KDU College.

Suggest to Angela with explanations which is a better option.

$($c$)$ Explain why it is important from the perspective of tax law to distinguish between contract of service and contract for service.

$($d$)$Explain the rules of how gross income in respect to royalty shall be deemed to be derived from Malaysia.