Elena is a Malaysian resident and has been working as a financial consultant at AXA Sdn Bhd since 2012, with a monthly salary of RM 4,500. Besides depending on the monthly income that she received as a financial consultant, Elena also ventures in doing other things that can help her to improve her lifestyles such as:

i. In March 2013, Elena bought 50,000 ordinary shares of Safura Berhad. It is Safura Berhad's policy to pay a dividend to their shareholders of RM 0.20 per share annually. However, the rate has been reduced by 12% in 2017.

In 2016, Elena bought an apartment in Shah Alam. The apartment was rented by Elena in 2017 at a rate of RM 1,800 per month. For 2019, Elena has received monthly rent payments from her tenants. The payment also includes the payment of 3 months' rent for the year 2020. During 2019, Elena also incurred expenses for the apartment

1. Repairs and maintenance 2,500

2. Insurance premium 900

3. Quit rent 1,800

4. Security service 500

5. Bank repayment 1,200 per month

The cost of repair and maintenance includes the cost of replacing a damaged door with a new door of RM 220. It also includes the cost of replacing damaged tiles with new and better-quality tiles at a price of RM 350. On the other hand, bank repayment includes interest at a rate of 10%

In 2018, Elena published a book entitled "Optimizing Your Finance" with her colleagues. As a result of the sale of the book, Elena will receive a royalty of RM 12 for a book sold. The number of books that have been successfully sold in 2019 was 2,000 copies. Also, in 2019, Elena also does translation works at the request of the Accountant General, for which she received RM 12,000.

a. Compute the statutory income of Elena for the year of assessment 2019.