Harlina was a Human Resource President in Radox Son Bhd since 1 July 2015. On 1 September 2020, she took a one month paid leave before her resignation on 30 September 2020. She received compensation for loss of employment of RM162,000 and gratuity of RM120,000 for services rendered. Her remuneration package for the year ending 30 September 2020 was as follows: 1. A monthly net salary of RM17,800 after deducting EPF of 11%. 2. She received parking allowances amounted to RM300 per month. 3. Entertainment allowance was received until September 2020 amounted to RM3.000 per month but she only spent three quarter (3/4) of such allowances for entertaining clients. The company paid her membership fees at Bukit Kiara Country Club amounted to RM500 per month up to September 2020. 5. Hanina's son went to Permata International School. The company paid her son's school fees RM2,000 per month until September 2020. 6. In February 2020, she went for her first vacation in Hawaii. It was fully paid by the company for an amount of RM11,000. In May 2020, the company paid for her second vacation expenses in Pulau Redang at a cost of RM5.400. 7. In March 2020, she had undergone a surgical treatment for her thyroid cancer in Singapore costing RM50,000 paid by the company. 8. Immediately after her surgery, she hired a nurse for RM8,0 00 to take care of her during her one-month medical leave in April 2020. This amount was reimbursed by the company. 9. The company rented a fully-furnished bungalow for RM8.000 per month (inclusive of furniture rental of RM2,000 per month) for her accommodation up to 31 August 2020. She stayed at Legacy Hotel for the whole month of September 2020. The room rate was RM220 per day. On 1 November 2020, Harlina joined a controlled company, Actel Son Bhd, as the Managing Director. She received monthly director fees of RM25,000 and monthly travelling allowance of RM3,500. She was also provided with a fully furnished service condominium with a rental value of RM8.000 per month (inclusive of fumiture rental of RM2,500 per month) since 1 December 2020. A new Mercedes Benz costing RM249,000 was provided with fuel together with a driver when she joined the company. Required: Calculate the statutory employment income of Harlina for the year of assessment 2020. (15 marks)