Dr. Eddie and Prof. Lorraine commenced their partnership business on 1 October 2011 with accounts being closed on 31 December every year. Their partnership agreement showed the following details: Contribution of capital Monthly salary Income sharing ratio Interest per annum on capital Dr. Eddie RM101,700 RM4,500 3/5 3.5% Prof. Lorraine RM76,260 RM3.800 2/5 2.5% Prof. Lorraine left the partnership on 30 April 2020 to spend more time with her family. She also withdrew all her accumulated capital and profits up to that date from the partnership Dr. Eddie invited his colleague, Mr. Warren, who recently retired to join the partnership in Prof. Lorraine's place. After many discussions, Dr. Eddie and Mr. Warren finally signed a new partnership agreement on 1 May 2020. The details of the new partnership agreement are as follows: Contribution of capital Monthly salary Income sharing ratio Interest per annum on capital Dr. Eddie RM105,000 RM5,000 4/7 4.5% Mr. Warren RM99,000 RM4,750 3/7 4.25% The partnership's statement of profit and loss for the financial year ended 31 December 2020 are provided below: RM RM 1,090,000 (655,000) 435,000 Revenue Less: Cost of sales Gross profit Less: Operating overheads Salaries and wages for employees Depreciation Trade-related bad debts written-off Cash donation made to an approved orphanage on 30 November 2020 In-kind donation made to a religious centre on 15 March 2020 . 104,990 13,400 7,650 920 . . . 973 RM RM 111,200 7,777 24,000 . Partners' salaries Interests on capital Payment of monthly loan instalments for Dr. Eddie's new private car Medical capeuses of Prof. Lunaine Farewell gift from the business for Prof. Lorraine Net profit before tax 18,000 1,790 . (290,700) 144,300 The partnership's capital allowance for the Year of Assessment (YA) 2020 was RM16,100. Required: a. Compute the divisible income of the partnership business for YA2020. (8 marks)