Encik Syukri, a resident sole proprietor, passed away on 1 April 2019. Prior to his passing, he had been residing in Malaysia, where he had his permanent home and had expressed no intention to reside elsewhere, other than Malaysia. Encik Surail, a tax resident in Malaysia was appointed as the executor of his estate. The following information are provided by the executor for the basis year 2019. Other sources of income: RM Royalty received on 7 March 2019 (translation of a book at the request of the Ministry of Education) 26,000 A single tier dividend received from a local company on 28 April 2019 6,880 Rental income received from a rented shop in Subang Jaya, inclusive of a non- refundable deposit amounting to RM3,000. 15,000 Interest income (local) received on 16 July 2019 8,000 Manufacturing Business (M'sia): Unutilized loss from the year 2018 Adjusted Income (18,000) 420,500 Capital allowances Balancing charge Trading Business (M'sia): Adjusted loss Capital allowances 12,800 4,000 (20,000) 3,000 Expenses: Executor's fee (per month). 1,800 Annuity was paid to Puan Roslida, Encik Syukri's wife. The amount payable to her was RM1,000 per month. However, she received a total sum of RM7,900, only. Distribution to Tasha, Encik Syukri's daughter. 3,600 Additional information: Encik Syukri left behind a wife (Puan Roslida) and a daughter (Tasha). Puan Roslida is not working and has no other sources of income, while Tasha is married. Required: a. Calculate the chargeable income of the deceased and the executor for the year of assessment 2019. Explain briefly the followings: b. i. ii. (10 marks) the tax implication(s) to the executor, pertaining to Encik Syukri's domicile status. the chargeability of the amount received (RM3,600) by Tasha. (5 marks)