Datin Melissa

1. Datin Melissa, 56 years old, is Dato Idhams wife of 30 years. They are blessed with five children:

Ismail - 28 years old, unmarried, full time PhD student at University of Malaya; Dania - 26 years old, widowed, full time Master student at University of Oxford;

Hanan - 22 years old, blind since she was 8 years old, full time undergraduate student at Multimedia University;

Amran - 16 years old, a student at a local secondary school and a Youtuber. He earned RM35,000 in year 2019; and

Maya - 12 years old, attending a tahfiz school.

2. Datin Melissa was a government officer until she opted for early retirement in 2018. She receives monthly pension of RM4,800.

3. She also owns some shares in Dato Idhams companies. During 2019, her total dividend income amounted to RM74,600.

4. In July 2019, Datin Melissa had a mild stroke. She was hospitalised for 10 days and her hospital bills, amounted to RM26,000, was paid by Dato Idham. Afterwards, she has to go for physiotherapy sessions that cost her RM5,200, which she paid herself.

5. Datin Melissa owns a few units of apartment that she rented out. Further details are provided below:

	Wangsa Maju RM	Shah Alam* RM	Bangsar** RM
Monthly rental	2,200	2,300	2,500
Quit rent and assessment	150	150	180
Repair and maintenance	2,980	16,300	1,340
Legal fee for tenancy agreement	-	1,750	2,120
Installation of water heater	-	-	1,720
Interest on loan	9,170	10,360	6,830

* The unit in Shah Alam was vacant for three months from May until July 2019. The expenses on repair and maintenance were incurred during these vacant months.

** The unit in Bangsar is a newly-completed property, of which Datin Melissa received the key in March 2019. The repair and maintenance for this unit represents repainting of the interior before the unit was rented out.

Puan Isabella

1. Puan Isabella, 33 years old, is the second wife of Dato Idham. They got married in 2012. They do not have any children but have adopted a girl with Down Syndrome, Sabrina, who is currently five years old and attending a special learning centre. The fee of the learning centre is RM1,200 per month.

2. Puan Isabella works as the General Manager of Lapaq Kueh Enterprise, the business owned by Dato Idham.

3. In order to be able to manage Dato Idhams business better, Puan Isabella enrolled herself in an MBA programme on part time basis. In 2019, she paid tuition fee amounted to RM10,000.

4. During her free time, Puan Isabella writes novels under the pen name Ana Antaliya. She has published several best-selling novels and in 2019, her royalty from these novels amounted to RM37,300.

5. Puan Isabella is also taking care of her elderly parents. Her father is 80 years old, while her mother is 76 years old. Both of her parents have no source of income. During the year, she incurred RM400 for her parents medical expenses.

Upon going through other documents provided by Dato Idham, you found out the following information related to year 2019:

• Both Dato Idham and Datin Melissa contributed RM6,000 and RM4,000 respectively to their childrens Skim Simpanan Pendidikan Nasional (SSPN) accounts.
• Puan Isabella made a monthly contribution of RM200 to a private retirement scheme, RM300 for Dato Idhams life insurance, and RM160 for her own medical insurance.
• Datin Melissa bought a new iPad for RM2,200.
• Dato Idham spent RM1,560 to purchase textbooks for his children.
• All of them spent RM90 per monthly for their mobile internet. In addition, Dato Idham paid RM120 for home fibre internet for Datin Melissas and Puan Isabellas residence.
• Dato Idham donated RM20,000 to Kiwanis Down Syndrome Foundation (an approved institution under Section 44(6).
• Dato Idham, Datin Melissa and Puan Isabella paid zakat amounted to RM8,000, RM4,000 and RM5,500 respectively.

Required:

Compute the income tax payables for Datin Melissa and Puan Isabella for the year of assessment 2019. All incomes must be properly categorised according to Section 4 of the Income Tax Act 1967.