Compute the chargeable income of Computers For All Sdn Bhd for the year of assessment 2021 (YA2021). All workings must be clearly stated. Computers For All Sdn Bhd (CFA), a Malaysian resident company, is in the business of manufacturing computer parts. The company's income statement for the year ended 31 May 2021 is as follows: Sales Less: Cost of sales Other income Less: Depreciation Remuneration Provision for bad and doubtful debts Professional fees Repairs and maintenance Lease rental Interest expenses Profit before tax Note (1) (2) (3) (6) (7) RM'000 441 1,266 160 104 254 453 97 RM'000 6,180 1,460 7,640 250 (2,775) 4,865