(c) Rashid, 54 years old was a retired soldier, has an own business and married to a kindergarten teacher. They have six children, which their eldest son, worked as an executive and the second one worked as a teacher. The third children, further study in Master Degree and the rest are still in bachelor and certificate study. They also have a son who is in matriculation. The annual expenditure for Rashid and his family in details are shown in Table 1 as follows: Table 1: The income particulars on Rashid and his wife on 2020 Tiem Salary Rashid RM2,250/ month (pension) RM10,500 (Business) Wife RM 1,450/month 9% from salary RM74 RM1,056 RM1952 RM260 RM280 RM1,000 RM114 month Employee Provident Fund SOCSO Life Insurance Police Parents Medica Expenses Medical Check-up (self) Miedical Check-up (Children) Medical Insurance Tuition fees (Master) Tuition fees (Bachelor) Tuition fees (matriculation) Broadband Internet Laptop Smartphone Zakat RM3,8001 semester RM3,000 RM600V semester RM129/month RM1,990 RM890 RM50/month RM200 Assess their tax payable for 2020 using joint assessment (12 marks) (c) Rashid, 54 years old was a retired soldier, has an own business and married to a kindergarten teacher. They have six children, which their eldest son, worked as an executive and the second one worked as a teacher. The third children, further study in Master Degree and the rest are still in bachelor and certificate study. They also have a son who is in matriculation. The annual expenditure for Rashid and his family in details are shown in Table 1 as follows: Table 1: The income particulars on Rashid and his wife on 2020 Tiem Salary Rashid RM2,250/ month (pension) RM10,500 (Business) Wife RM 1,450/month 9% from salary RM74 RM1,056 RM1952 RM260 RM280 RM1,000 RM114 month Employee Provident Fund SOCSO Life Insurance Police Parents Medica Expenses Medical Check-up (self) Miedical Check-up (Children) Medical Insurance Tuition fees (Master) Tuition fees (Bachelor) Tuition fees (matriculation) Broadband Internet Laptop Smartphone Zakat RM3,8001 semester RM3,000 RM600V semester RM129/month RM1,990 RM890 RM50/month RM200 Assess their tax payable for 2020 using joint assessment (12 marks)