Encik Bakar is a general manager of a company. From 1 January to 30 June 2019 the company provided petrol allowance amounting to RM700 per month in respect of the car owned by Encik Bakar for official duties and home to office. From 1 July 2022 the company provided Encik Bakar with a brand-new car. The car had been purchased for RM165,000 and fuel provided for this car amounted to RM3,000. A driver (employed at a monthly salary of RM1,600) was also provided by his employer to Encik Bakar at the same time as the new car was provided. Encik Bakar also furnished the following information for preparation of his tax returns for the year of assessment 2022 . \begin{tabular}{lr} Employment income & RM \\ \hline Salary (after EPF 11\%) & 8,900 per month \\ Entertainment allowance & 1,000 per month \end{tabular} The company paid bonus of 3 months which he received 2 months bonus on 30 November 2022 and the balance will only receive in 1 February 2023. Benefits provided by the employer: Expenses on vacation for Encik Bakar, his wife and three children He incurred RM30,000 to entertain company clients as part of his employment duties. Required: Compute the adjusted employment income of Encik Bakar for YA 2022