En. Fetrie is a father of five children and his wife is working as a clerk. They decided to file tax separately. All tax reliefs for their children will be divided equally. Two of their sons are studying in a university and the other three are still in the secondary school. For the year ended 31 December 2022, En. Fetrie received annual salary of RM240,000. He still has both parents and a brother. He paid for his parent's medical expenses amounted RM20,000 in 2022. He also bought education takaful for his sons and paid annual premium of RM4,800 each son. On top of that, he also paid a monthly subscription of internet worth RM160 a month. For 2022. En. Fetrie received received the following employment income and benefits from the company. Bonus Entertainment Allowance Parking allowance Dental and Medical Allowance RM 2 months' salary 1,000 per month 2,400 annually 10,000 annually Besides, he was given by the company a fully furnished bungalow house to reside with a gardener and a domestic servant. The rental for the house was RM6,000 per month, including RM1,000 for furniture. En. Fetrie paid RM70,000 for zakat on income and he saved RM8,000 in the Skim Simpanan Pendidikan Nasional (SSPN) scheme for his children. He also contributed RM24,000 in EPF and RM12,000 takaful contribution. In 2022, his monthly salary deduction for tax totaled up to RM36,000. Required: a) Calculate En. Fetrie's total employment income for 2022. (6 Marks) b) What is En. Fetrie chargeable income and tax payable or rebate for the year 2022 (show all your workings).