En Ramli retired optionally from government service on 28 February 2019, his 58 years birthday. He commenced employment with Tanjong Sdn Bhd on 1 April 2019 at a monthly salary of RM9,000. The following information applied to En Ramli and Pn Yati, his wife.

En Ramli

The company provided him with a new company car costing RM120,000 and a driver. The car was delivered to him on 1 July 2019.

On 1 July 2019, he moved to a fully furnished house provided by the company. The annual value of the house was RM25,000. The value of the furnishings was RM280 per month as per IRB guidelines.

Other benefits provided by the company for the period 1 April to 31 December 2019 were as follows:

	RM
Medical treatment for his children	1,500
Dental treatment for his wife	200
Two leave passage to Tasik Kenyir	2,800
One leave passage to Melaka	1,200

His income from government service for the year ended 31 December 2019 was as follows:

	RM
Salary (January February)	12,000
Pension (March December)	20,000
Retirement gratuity	75,000

En Ramlis contributions to the EPF in 2019 were RM8,910. In January 2019 his son was warded in a private hospital for serious illness while vacationing in Kuching. He incurred personal medical expenses of RM4,100.

He donate a hamper of goods worth RM300 to an old folks home, an approved institution. He claim child relief in respect of an adopt child, age 12 whom he adopted on 5 October 2019 in accordance with the law.

Pn Yati

Her income for the year ended 31 December 2019 was as follows:

Dividend received on 30 June 2019	RM10,000
Rental income (nett)	8,000

Pn Yati has a son from her previous marriage. The son, age 20 and unmarried commenced his university education in Australia in November 2018. Pn Yati incurred RM6,000 for his education. She also has a daughter from her previous marriage who is aged 15 and unmarried. Pn Yati claimed child relief for her son but not for her daughter. She, however, claimed relief for insurance premium RM2,200 in respect of education for her daughter.

A donation of RM400 was made to the Cancer Foundation, an approved institution.

Required: Compute the tax payable by En Ramli and Pn Yati for the year of assessment 2019. Pn Yati did not elect for combined assessment.