b) Puan Aina is currently a sales director of Gamuda Bina Sdn Bhd. She joined the company in year 2005. Puan Aina received the following are information in year 2020: i. a monthly salary of RM25,000 and ii. other benefits where company has agreed to pay his house utilities expenses, his driver's and domestic help's salaries . On 15.11.2020, at the company's Annual Dinner, she received the following: A gold bracelet costing RM5,500 for serving the company for more than 15 years, and lv. Letter of appreciation and Cash gift of RM10,000 for successfully securing an important contract for the company in October 2019. This award was made voluntarily by his employer Discuss the tax treatment in respect of the above items received by Puan Aina from the company (10 marks)