Can I get a detailed calculation on this?

QUESTION Koko Sdn Bhd is a company with paid up share capital of RM2.3 million on 1 December 2020 and makes up its accounts to 30 September annually. Relevant information for year ended 30 September 2021 is shown below. RM Business Sales Cost of sales Gross profit RM 1,000,000 (750,000) 250,000 Add: Other income Rental of shophouse in Kuching - No maintenance services provided Dividend income from Lala Berhad Interest income 106,000 200,000 54,000 610,000 10,000 18,000 12,500 49,500 2.500 15,000 Less: Expenses Other operating expenses (allowable) Legal expenses (Note 1) Maintenance of plant and machinery (Note 2) Renovation and repairs (Note 3) Annual general meeting expenses (Note 4) Statutory audit fees Secretarial and tax filing fees incurred and paid (including out-of-pocket disbursement of RM2,500) Penalty for late submission of tax return Wages and salaries for staff EPF contribution for staff Provision of childcare centre for benefit of employees Entertainment of staff Entertainment of trade suppliers Embezzlement of cash by Ali, an employee (Note 5) Practical training (Note 6) Professional indemnity insurance for Ahmad, the owner (Note 7) Depreciation Interest expenses (Note 8) Provision of trade debts (RM2,000 being specific provision) Car rental expenses for marketing director (Car is new and costs RM150,000) Lorry rental expenses (Lorry is second hand and costs RM200,000) Hire purchase interest Promotional gifts with company's logo to customers Halal certification Provision of scholarship to undergraduates (Note 9) Cash donation to a charitable institution approved in Malaysia 28,000 7.500 150.000 31.500 12.000 15,000 20.000 10,000 7.000 8,000 20,000 75,000 22.000 105,000 60.000 2.000 20.000 10.000 45.000 25.000 (780.500) (1701500) Net profit/(loss) before tax Note 1: Legal expenses comprise: Legal costs on trading goods lost in tranait Legal expenses to obtain trading licence Lagal fees incurred to collect trade debts from customers RM 6,000 8,000 4,000 18,000 Note 2: Maintenance of plant and machinery includes replacement of small tools (life span less than two years) costing RM7,000. Note 3: Renovation and repairs comprise: Repair of factory roof Repainting of factory Renovation of office premises Architect's fees on renovation of premises RM 3,000 15.000 24,500 7,000 49.500 Note 4: Annual general meeting (AGM) expenses were in respect of postage for noticed of the general meeting and the cost of printing for the directors' report and accounts. Note 5: Ali's service was terminated and a police report was made. Note 6: Practical training in relation to the business of Koko Sdn Bhd was given to non-employees who are resident in Malaysia. Note 7: Ahmad is a chartered accountant who is not engaged in professional practice. Note 8: Interest expense on the bank loan used: To acquire share in Lala Berhad For purchase of shophouse For operating expenses RM 25,000 25,000 25.000 75.000 Note : Scholarships were given to Adam (RM23,000) and Evee (RM22,000) who studied full time on a degree course with a local university. They do not have any means on their own. Details of their parents' monthly income are: Adam's parents Evee's parents RM4.200 RM6,600 Note 10 Capital allowance for YA 2021 is computed to be RM60.000 in total. Brought forward capital allowances amounted to RM120,000 Note 11: Brought forward business loss from YA 2020 amounted to RM210,000, Business Adjusted income Balancing charge Capital allowances RM 1,200,000 15,000 55,000 Required: Compute the income tax payable by Koko Sdn Bhd for the Year of Assessment 2021. Indicate by the word "NIL' for any items that does not require any tax adjustments. (100 marks) QUESTION Koko Sdn Bhd is a company with paid up share capital of RM2.3 million on 1 December 2020 and makes up its accounts to 30 September annually. Relevant information for year ended 30 September 2021 is shown below. RM Business Sales Cost of sales Gross profit RM 1,000,000 (750,000) 250,000 Add: Other income Rental of shophouse in Kuching - No maintenance services provided Dividend income from Lala Berhad Interest income 106,000 200,000 54,000 610,000 10,000 18,000 12,500 49,500 2.500 15,000 Less: Expenses Other operating expenses (allowable) Legal expenses (Note 1) Maintenance of plant and machinery (Note 2) Renovation and repairs (Note 3) Annual general meeting expenses (Note 4) Statutory audit fees Secretarial and tax filing fees incurred and paid (including out-of-pocket disbursement of RM2,500) Penalty for late submission of tax return Wages and salaries for staff EPF contribution for staff Provision of childcare centre for benefit of employees Entertainment of staff Entertainment of trade suppliers Embezzlement of cash by Ali, an employee (Note 5) Practical training (Note 6) Professional indemnity insurance for Ahmad, the owner (Note 7) Depreciation Interest expenses (Note 8) Provision of trade debts (RM2,000 being specific provision) Car rental expenses for marketing director (Car is new and costs RM150,000) Lorry rental expenses (Lorry is second hand and costs RM200,000) Hire purchase interest Promotional gifts with company's logo to customers Halal certification Provision of scholarship to undergraduates (Note 9) Cash donation to a charitable institution approved in Malaysia 28,000 7.500 150.000 31.500 12.000 15,000 20.000 10,000 7.000 8,000 20,000 75,000 22.000 105,000 60.000 2.000 20.000 10.000 45.000 25.000 (780.500) (1701500) Net profit/(loss) before tax Note 1: Legal expenses comprise: Legal costs on trading goods lost in tranait Legal expenses to obtain trading licence Lagal fees incurred to collect trade debts from customers RM 6,000 8,000 4,000 18,000 Note 2: Maintenance of plant and machinery includes replacement of small tools (life span less than two years) costing RM7,000. Note 3: Renovation and repairs comprise: Repair of factory roof Repainting of factory Renovation of office premises Architect's fees on renovation of premises RM 3,000 15.000 24,500 7,000 49.500 Note 4: Annual general meeting (AGM) expenses were in respect of postage for noticed of the general meeting and the cost of printing for the directors' report and accounts. Note 5: Ali's service was terminated and a police report was made. Note 6: Practical training in relation to the business of Koko Sdn Bhd was given to non-employees who are resident in Malaysia. Note 7: Ahmad is a chartered accountant who is not engaged in professional practice. Note 8: Interest expense on the bank loan used: To acquire share in Lala Berhad For purchase of shophouse For operating expenses RM 25,000 25,000 25.000 75.000 Note : Scholarships were given to Adam (RM23,000) and Evee (RM22,000) who studied full time on a degree course with a local university. They do not have any means on their own. Details of their parents' monthly income are: Adam's parents Evee's parents RM4.200 RM6,600 Note 10 Capital allowance for YA 2021 is computed to be RM60.000 in total. Brought forward capital allowances amounted to RM120,000 Note 11: Brought forward business loss from YA 2020 amounted to RM210,000, Business Adjusted income Balancing charge Capital allowances RM 1,200,000 15,000 55,000 Required: Compute the income tax payable by Koko Sdn Bhd for the Year of Assessment 2021. Indicate by the word "NIL' for any items that does not require any tax adjustments. (100 marks)