En. Khairul resigned from Kuala Sdn. Bhd. on 30 April 2021 after served for 15 years. His employment income for the four months amounted to RM60,000.00. He also received compensation amounted RM96,000.00. After a month unemployed, he join Tanjong Sdn. Bhd, as a Project Manager which he is given the following remuneration and benefits: 1. Monthly salary of RM15,500.00. 2. Bonus of RM9,200.00 in December 2021. 3. His contribution to the Employees Provident Fund in 2021 were RM15,200.00. 4. The company provided him with a new car costing RM150,000.00 and a driver. The car was delivered to him on 01 August 2021. 5. On 02 August 2021 he moved to a fully furnished house provided by the company. The 6. The company provided En. Khairul with a gardener, which cost the employer RM7,000.00. 7. En. Khairul engaged a servant and paid her RM6,400.00 during the period. His expursed him for the amount he expended. 8. Other benefits provided by the company for the period 01 June 2021 to 31 December 2021 were as follow: The wife, Pn. Zetty is a lawyer and during her spare time, she does translation work for the Ministry of Education. She has provided the following information in respect of the year ended 31 December 2021: During the year ended 31 December 2021, Pn. Zetty also received monthly rental income of RM3,000.00 for a residential property rented out from 2019. She paid interest of RM420.00 per month on loan obtained to purchase the property. She also paid assessment and quit rent of RM1,540.00 per annum and insurance premium RM1,800.00. Pn. Zetty has a son from previous marriage. The son, aged 21 and unmarried commenced higher education at Universiti Pendidikan Sultan Idris. Pn. Zetty incurred RM8,000.00 for his education and paid RM2,500.00 in respect of education insurance for her son. Pn. Zetty [See next page PAT3033: Taxation 3 opened an SSPN account with CIMB Bank for her son, and deposited RM4,200.00 during the year 2021. Additional information: 1. They have three children, all child relief claimed by En. Khairul. The detail of their children are: First child, aged 19, unmarried, worked as trainees in a chartered accountants firm. Tecond child, aged 17, studying in secondary school. 21 September 2021. 2. In February 2021, his youngest child was warded in a private hospital for serious illness. En. Khairul incurred personal medical expenses of RM5,100.00. 3. He claimed child relief in respect of an adopted child, aged 12 whom he adopted on June 2014 in accordance with the law. 4. Medical expenses of RM4,200.00 and RM1,200.00 paid by En. Khairul for his parents and parents-in law respectively. 5. A contribution of RM8,300.00 to the Employees Provident Fund made by En. Khairul. 6. Pn. Zetty incurred RM250.00 for purchased of breastfeeding equipment for her friend. 7. Others transaction: REQUIRED: a. Compute the tax payable by En. Khairul for the year of assessment 2021, under separate assessment [28 marks] b. Compute the tax payable by Pn. Zetty for the year of assessment 2021, under separate assessment. [22 marks] [22 marks]