Angela, a resident of Subang Jaya, is a single mother with a one$-$year$-$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.

Question:

$($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$$s employer is considering offering her one of the following forms of assistance to pursue a two$-$year course of study: o$$ ?a cash allowance; or o$$ ?attendance at any accounting bachelors$$ ?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.