Discussion 3 Encik Imran and his wife, Puan Qistina have lived together for 34 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. 2. Imran's salary RM 54,000 per month (before EPF deduction of 11%). On 10th August 2022, Imran had an accident that made him paralysed waist down, thus he was unable to continue employment. As a gratuity, the company paid him RM 85,000 and compensation for loss of employment of RM 150,000. 3. Qistina has income generated from business: Adjusted Income RM 70,000 Balancing Charge Capital Allowance RM 10,000 RM 20,000 Imran and Qistina have 4 children: Name Age Raivan 26 Adrian 22 Diana 19 Studying Masters for Psychiatry at the University of Oxford. He has a part-time job as a barista in Starbucks. Is studying Degree in Economics at Malayan University. He got married in 2017 to the love of his life Aminah. Studying A-Levels at Heriot-Watt College and works as an intern at Maxim Corporation. Aqil 6 A kindergartener. The kindergarten fees cost RM 1000 for a month. Aqil is suffering from cancer (expenses: RM 6000 per treatment) 4. 5. Qistina bought books that cost RM 800 that Raivan needed to use for his studies. Raivan also requested a new laptop after his laptop fell into a lake. Imran bought the laptop for him for RM 8,500. Qistina bought a piece of medical equipment for her disabled husband for RM 2000 and care for her elderly mother. 6. Qistina pays for a monthly internet subscription of RM 150. 7. Imran and Qistina got themselves a full medical check-up in February of 2022. For Imran cost RM 950, while for Qistina cost RM 600. 8. Imran and Qistina paid Zakat for RM 12,662 and RM 2,879 respectively. REQUIRED: Explain the reliefs and rebates on the above transactions based on the Public Ruling 2022. (15 Marks)