Bob, Patrick and Sandy have been partners as computer distributors since 2017. The partnership accounting year ends on 31 December every year. Bob, Patrick and Sandy contributed capital of RM270,000, RM180,000 and RM 150,000 respectively. The terms of their partnership agreement are as follows: Patrick Sandy Bob Interest on capital Annual salary 6% per annum RM120,000 Share of divisible income 5% per annum 5% per annum RM84,000 RM60,000 Based on capital contributed On 30 April 2020, due to some restructuring in the business model, Bob and Sandy contributed additional RM50,000 each to the partnership. From 1 May 2020 the share of divisible income was changed according to the new capital contribution. Other terms of the partnership remain the same. At the end of September 2020, Patrick had a stroke that left him paralysed from the waist down. He withdrew his accumulated capital and profits from the business. A new partnership agreement between Bob and Sandy was drawn, effective 1 October 2020, with the following terms: Capital contributed Interest on capital Annual salary Profit sharing ratio Bob RM300,000 4% per annum RM96,000 60% Sandy RM200,000 3.5% per annum RM78,000 40% Additional information: i. Provisional adjusted income of the partnership for the basis year 2020 is RM322,500 (after deducted all partners' private expenses). ii. iii. iv. V. In February 2020, Patrick involved in an accident. The partnership paid RM1,300 for repair expense of Patrick's car. In April 2020, Sandy bought a new condominium for rent. Sandy used RM6,600 of the partnership money to pay for the loan interest for the year 2020 (started to pay for the interest from May 2020). The total rent received during the year was RM11,900. The quit rent and assessment for the year was RM250. The unabsorbed capital allowance brought forward and capital allowance on the business assets for the year of assessment 2020 was RM4,000 and RM37,000 respectively. An approved donation of RM22,000 was made by the business in March 2020. Required: Compute the total income of each of the partner for the year of assessment 2020. Show all workings