Encik Samad is an Accounting Manager at Bina Ulung Sdn Bhd. Attached is his EA form for the year ended 31 December 2021. Encik Samad is married to Puan Alia who is a full time housewife. The couple has three children, Ibrahim, Ismail and Ilyas. Ibrahim is 23 years old and is styuding in a university in Australia. Ismail is 18 years old and is doing his foundation studies at a university in New Zealand. Ilyas who is 16 years old is studying in a private school in Nilai. Part of the fees of RM6,700 was paid by the company to the school. In December 2021, the family went for a vacation to Sydney and the cost of leave passage was fully borned by Bina Ulung Sdn Bhd. The company also provided Encik Samad with a car and the cost of car when new was RM55,000. During the year 2021, his employer also paid for his telephone bills, provided a fully furnished house with a maid, a driver and medical benefits of RM6,700 for him and his family. Encik Samad also paid RM2,400 for education insurance and support Puan Alia to enrol into a baking class. The tuition fee for the baking class was RM1,000. In year 2021, Encik Samad spent RM3,000 on books and he paid zakat of RM6,000 through salary deduction. lifestyle relief = RM2500 (Relief) Required: a. Calculate the amount of tax payable (if any) by Encik Samad for the year of assessment 2021. Please support your answers with a detailed calculation sheet.