En Taufik and his wife Puan Saadah are residents in Malaysia for the year 2019. Below were the income of En Taufik and Puan Saadah : En Taufik Monthly salary of RM 3,200 Dividend : RM 3,000 from Bank Islam Berhad RM 2,000 from ASB

En Taufik has an apartment in Ampang and it was rented out. Below are the information relating to the apartment: Monthly rental RM1,500 Quit rent (per annum) RM800 Repair RM8,000

Puan Saadah Monthly salary of RM 5,000 Royalty of RM 28,000 for the translation of books approved by Dewan Bahasa dan Pustaka

Additional information : En Taufik and Puan Saadah were blessed with seven children : Qaasim : 25 years old, married Abdullah : 23 years old, married and full-time student at USM Ibrahim : 21 years old, physically disabled and studying in UiTM Zainab : 17 years old, married Rukaiyah : 15 years old, physically disabled Fatimah : 10 years old, studying at SMK Ampang Tasik Ummi Khalsom : 3 years old

Puan Saadah claimed relief for all children RM 3,500 education insurance premium paid by En Taufik Puan Saadah bought a wheelchair costing RM 2,800 for Rukaiyah En Taufik and Puan Saadah spent RM 1,000 and RM1,600 respectively on books Life insurance premium paid by En Taufik was RM 7,000 on himself and his wife En Taufik and Puan Saadah paid zakat of RM 2,000 and RM 2,500 to Pusat Zakat Selangor

Both decided to separate their assessment

Required: Compute the income tax payable by En Taufik and Puan Saadah for the year assessment 2019