Daud furnished the following information for income tax purposes: Rent: Daud owns a shophouse, which has been rented out since 2015. In 1 January 2020, the shophouse is rented to a SME company which carries out a bakery business. The normal rental per month is RM2,000. But because of the Covid 19 pandemic, Daud decided to reduce the monthly rental by RM500, beginning June 2020 to reduce the financial burden of his tenant. On 20 January 2021, Daud was informed by a friend, of the government encouragement for rental reduction to help SME industries and that he, Daud is entitled for a special tax deduction against the rental income he received. He was delighted to hear the news, but decided not to claim deduction for YA 2020 and only start claiming for YA 2021. Details of income and expenditure for the year ended 31 December 2021 are as follows: RM 18,000 Rent received Expenses Interest on loan to purchase house Quit rent & Assessment Repairs to drains Extension to kitchen 3,600 1,200 1,700 7,400 Required: Compute the aggregate income for Daud for the year of assessment 2021