Beck Company was an electronic trading enterprise $,$ owned by Puan Ain. The following income statement was extracted from the books of Beck Company for the year ended $31$ December $2023.$

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Beck Company

Income Statement for the year ended $31$ December $2023$

RM RM

Sales $700,000$

less: Cost of goods sold $1(250,000)$

Gross profit $450,000$

Add: Other income

Rental $230,000$

Dividend $($single tier$)2,800$

Interests $313,000$

$45,800$

less: Expenses $495,800$

Salaries, bonus and EPF $4131,500$

Rental $528,000$

Utilities $612,000$

General expenses $74,000$

Repairs & maintenance $83,200$

Insurance $95,500$

Motor vehicle expenses $104,500$

Medical expenses $113,500$

Zakat & tax $126,000$

Depreciation $12,000$

$(210,200)$

Net Profit $285,600$

Notes to the account:

$1.$ Cost of goods sold:

Included in the cost of goods sold was RM$36,500$ worth of goods taken by the owner for personal consumption. The market value of these goods was RM$42,000.$ This has not been recorded in the books of account.

$2.$ Rental:

Rental income was derived from letting out her husband'ss property.

$3.$ Interests comprise:

RM

Bank Simpanan Nasional $7,000$

Agro Bank $6,000$

Salaries Bonus EPF

Owner $47,00010,00010,300$

Aina $30,0004,3005,400$

Farah$($disable$)18,0002,5004,000$

$4.$ Salaries, bonus and EP

Rent:

The owner occupied the top floor of the $2$ storey shop house. Rental expenses were based on $1$:$1$ ratio.

$5.$ Utilities:

Only $20\%$ of the expenses was related to the business.

$6.$ General expenses:

$40\%$ of the general expenses was for private purpose.

$8.$ Repairs and maintenance comprise:

RM

Ground floor $800$

Top floor $2,400$

$3,200$

$9.$ Insurance comprises :

Insurance on motor vehicle used in the business RM$3,000$

Fire insurance premium on husband's business premise RM$1,500$

Insurance on the owner's life policy RM$1,000$

$10.$ Motor vehicle expenses:

One third $(1/3)$ of the expenses was for private use and the balance was used to service the business motor vehicles $.$

$11.$ Medical expenses comprise:

RM

Wheel chair for Farah $900$

Medical expenses of employees $2,000$

Owner's medical expenses $600$

$12.$ Zakat and tax comprise:

RM

Business zakat $3,000$

Owner's income tax $3,000$

Required:

Compute the statutory business income of Beck Company for the year of assessment $2023.$