Manan works as a porter in a hotel in Penang in 2021. Besides receiving a fixed salary, he also receive the following benefits: a. Tips amounting to RM1,200 from the hotel guests. b. Free meals provided by employer (value of meals is RM2,000). c. 3 sets of uniform provided by the employer to be worn when performing his job duties. Required: State with reasons, whether the benefits are taxable or not.