difficulty and wind up its business in 2022. MSB terminated Ismail's service on 31 October 2022. His remuneration and benefit received until 31 October 2022 are as follows: 1. Salary of RM8,010 per month after deduction employer's EPF contribution of 11%. 2. Gratuity of RM70,000 in appreciation of his services. 3. Bonus paid in July 2022 amounted to one and half of his monthly salary. 4. Compensation for loss of employment of RM88,000. 5. He withdrew RM100,000 from unapproved fund where RM40,000 of the fund was contributed by MSB and RM15,000 represent the interest earned 6. Monthly entertainment allowance of RM1,100 and he spent 75% of the allowance to entertainment company's customers. 7. Monthly parking allowance and petrol allowance of RM300 and RM800. 8. MSB paid RM750 for his traditional medical treatment at one of MSB's approved panel of hospital. 9. MSB approved a housing loan for him for RM500,000 on 1 January 2022. The interest on loan of 3% per annum was subsidized by MSB. 10. A new car costing RM250,000 (annual prescribed benefit is RM9,000) with a driver provided by MSB throughout his services. 11. A fully furnished house with a rental value of RM1,500 per month (including furniture of RM700 per month) was provided until 31 October by MSB. He also needs to pay a nominal monthly rental of RM450 to MSB. 12. He claims RM600 monthly as a reimbursement for his maid's salary employed by him. 13. MSB paid RM2,400 to Jitra Golf Club for his annual corporate membership. 14. One leave passage (oversea) was provided to Ismail by MSB in the year 2022. MSB incurred RM15,000 for his vacation to Qatar. The amount consists of RM5,000 for air tickets, R6,000 for accommodation and RM4,000 for meals. 15. A notebook worth RM5,000 for his personal use was given as gift from MSB. REQUIRED