Fernandez, an expatriate was employed as the CEO of Forever Gain Bhd at a monthly salary of RM$20,000,$ employment ceased on $30$ November $2022.$

He did elect to contribute to EPF and SOCSO at the stipulated rate.

From $1$ January $2022$ to $30$ November $2022,$ the company provided following benefits to Fernandez:

$-$ Entertainment allowances RM$85,000$

$-$ Car and fuel benefits:

Cost of fuel provided RM$9,000$

Cost of new car RM$220,000$

Driver employed by Fernandez with monthly salary of RM$1,000$ reimbursed by the company.

$-$ A domestic servant employed by the company at a monthly salary of RM$800.$

$-$ Living accommodation provided by the company:

Monthly rental RM $15,000$ for the house; and

Monthly rental of RM$3,000$ for furniture, air conditioner and kitchen equipment.

$-$ Other benefits provided by the company:

School fee RM$18,500$ for his adopted child aged ten.

Corporate membership with entrance fees of RM$20,000$ and subscription fees RM$3,000$ during the

year.

Fernandez, who is not married, made the following claims in his tax return for the year of assessment $2022$:

$-$ RM$95,030$ incurred on entertaining company$$s clients.

$-$ RM$6,900$ incurred on maintaining a child $($below $18$ years old$)$ legally adopted by him

$-$ RM$6,395$ insurance premiums on his medical insurance policy

$-$ RM$30,000$ on approved cash donation; and

$-$ RM$5,000$ incurred on buying a new computer.

Required:

Compute the chargeable income and tax payable of Fernandez for year of assessment $2022.$