Discussion 1 Encik Chow Lim Yee and his wife, Puan Xiao Pei Chi have lived together for 30 years. They have opted for individual tax assessment as both of them are working. The following are the transaction happened during the year 2022. a) Encik Chow Lim Yee worked and received a net salary of RM 6,675 per month (11% EPF). Received a bonus equivalent to 4 months of net salary on 21 September 2022. b) Encik Chow Lim Yee bought a Mac Book Pro worth RM 3,500 for Khai Shih while Puan Xiao Pei Chi bought a Lenovo laptop for Wai Xing worth RM 2,600. c) Encik Chow Lim Yee and Puan Xiao Pei Chi have an internet subscription monthly amounted to RM 150. d) Puan Xiao Pei Chi deposited RM 4,500 into SSPN for her child. No withdrawal during the year. e) Puan Xiao Pei Chi does a complete medical check-up. The bills amounted to RM 800. f) The insurance premium paid by them: Types of Insurance Medical Life Education Annual Premium 3,000 2,500 1,500 Paid By Puan Xiao Pei Chi Encik Chow Lim Yee Puan Xiao Pei Chi g) Encik Chow Lim Yee and Puan Xiao Pei Chi have five children: Umur/Age 26 Nama/ Name Wai Xing Khai Shih 19 Zhi Cheng 19 Chin Teck 16 Vi Shem 14 Currently studying at Monash University for A- Level. Currently studying at the University of Malaya for Diploma Accountancy. Currently studying in Matriculation in Labuan. The handicapped child since born, single, and studying in secondary school. Secondary school. h) Encik Chow Lim Yee purchase an oxygen machine for his mother amounted to RM 8,000. i) Encik Chow Lim Yee paid RM 5,000 for his mother's medical treatment. REQUIRED: Explain the reliefs and rebates on the above transactions based on the Public Ruling 2022. (15 Marks)