Compute aggregate income of Muaz for year non-taxable income or non-allowable expenses. 2021. Please indicate 'NIL' for Muaz, 61 years old, works as a teacher and headmaster with primary school in Sintok. Recently he retired from his service and receiving a monthly pension of RM4,800 starting in January 2021. Muaz also earned yearly income from his investment in shares and savings and rental income from properties. For the year of assessment 2021, his net dividend income received from Triple-A Bhd amounted to RM3,000. Muaz fixed deposits in CIMB Bank Bhd generates RM10,000 interest in total for the year 2021. Besides CIMB, he also received RM800 of interest income from loan to his brother. Muaz owns three (3) residential houses located in Alor Setar, Jitra and Changlun respectively, where he and his family is staying in Alor Setar. While the other two (2) houses is rented out to local people. Income and expenses related to the houses for 2021 were as follows: Date of purchased Date of first rented Income Monthly rental 2-months rental deposit -refundable Expenses Annual quit rent and assessment Annual Interest on loan Advertisement to find tenant Replacement of air-conditioning unit Location of Property Jitra* Repair and repainting Annual Premium for fire insurance Alor Setar 1/4/2010 800 1,500 3/11/2020 1/12/2020 1/5/2021 700 2,000 Changlun 1/3/2021 1,000 1,500 1,500 1,200 200 2,000 3,000 6,000 2,000 1,000 1,800 2,400 *Note: On 28 February 2021, the previous tenant of house in Jitra moved out and the house was temporarily vacant in March 2021. During this one-month, Muaz made some repairs and repainting works to the house. The new tenant started to rent this house on 1 April 2021. Besides above pension and investment incomes, in 2021, Muaz also received a royalty of RM24,000 from a recording company in Malaysia for teacher's day song that he composed and honorarium of RM3,000 for being a keynote speaker at the national conference on teachers organized by Ministry of Education.