Discussion 2 Encik Hamdan and his wife, Puan Laila 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. 1. Encik Hamdan received a net salary of RM4,450 per month (11% EPF). 2. Puan Laila received a monthly salary of RM 4,500 before deduction of 11% EPF. 3. Encik Hamdan and Puan Laila were blessed with three children: Name Arit Age 16 Atif 19 Afif 21 Secondary school Studying diploma at University Malaya Studying a degree at Taylors University 4. Encik Hamdan purchased an oxygen machine for his wife at RM 7,000. 5. Encik Hamdan incurred RM 20,000 on his parent's medical treatment. 6. Purchase of books and magazines totaling RM 950 by Encik Hamdan. Meanwhile. Both of them has internet subscription amounted to RM 150 monthly. 7. Encik Hamdan purchased a complete gear for squash activity worth RM 900. 8. Encik Hamdan has bought Apple Laptop for Atif worth RM 4,000 while Puan Laila bought Samsung Laptop for Afif worth RM 3,000. 9. Puan Laila does a complete medical check-up. The bill amounts to RM900. 10. Encik Hamdan pays zakat fitrah RM 21. 11. Life Insurance paid by Encik Hamdan and Puan Laila amounted to RM 2,000. REQUIRED: Explain the reliefs and rebates on the above transactions based on the Public Ruling 2022. (15 Marks)