For the basis year 2021, Syafiq and his wife, Alia were residents in Malaysia. They furnished the following information pertaining to their income (other sources section) for the basis year 2021, with the view for filling their annual tax returns. SYAFIQ 1. Rental Income - Gross Income Allowable Deductions House - in Perlis (RM) 6,000 8,000 House in Trg (RM) 24,000 10,000 2. Other Income i. Dividend of RM14,600 (net) from a JBC Sdn. Bhd, a Malaysian resident company. JBC Sdn Bhd uses single tier dividend system. ii. Dividend of RM21,600 from Madras Co. Ltd., (a company in India), but only 7,200 was remitted to Malaysia. iii. Interest of RM4,750 on a saving account, received from Public Bank, Kangar. iv. Royalty of RM25,000 for writing a book on Small Business Operations, published by a company in Johor. ALIA 1. Income from sources in Malaysia Dividend (from Amanah Saham Bumiputera) RM 3,600 2. Income from sources outside Malaysia Interest of RM12,000 on fixed deposit of RM150,000, received from a Bank in Taiwan. RM 9,000 was remitted to Malaysia in November 2017, and the balance of RM3,000 was remitted to Malaysia in May 2021. Required: Calculate the aggregate income for Encik Shafig and Puan Alia for the year of assessment 2021