Encik Kamarul is employed as a marketing manager in the marketing department of Glamour Sdn Bhd. His income for the year ended 31 December 2022 is expected to be as follows:

RM

Salary 184,000

Travelling allowance for official purposes 28,000 Entertainment allowance 20,000

The company made the following payments and provided him with the following benefits (the benefits are for the whole year, unless stated otherwise):

Reimbursement of salary of the driver employed by Kamarul, amounting to RM11,400.

From 1 January to 30 September 2022, Kamarul was provided with a company car costing RM120,000, which he was required to share with another employee. From 1 October to 31 December 2022, Kamarul was provided with a new company car costing RM170,000, solely for his own use.

Leave passage to Denmark taken by Kamarul and his family in August 2022, at a cost of RM6,200.

Fully furnished living accommodation provided to Kamarul from 1 January to 31 December 2022, at a cost of RM9,000 per month including value of furniture Rm1,000 per month.

Other information:

Kamarul claimed travelling expenses incurred on visiting company clients, amounting to RM30,000 and entertainment expenses for official duty amounting to RM12,000.

Required:

Compute the statutory income from employment of Encik Kamarul for the year of assessment 2022.