For the year of assessment (YA) 2021, Azman has statutory income from employment of RM120,000. His wife is not working and he has a 2 year old boy. Received RM20,000 Bonus for 2020 in the month of Feb 2021. Living accommodation provider by the company The basis rental define value is $24,000 per year and additional full furniture RM500 per month is additional paid by the company. Provide him a new car with fuel is provided by the company, the cost of a car RM120,000 and RM400 fuel per month as the staff allowance THE PRESCRIBED VALUE OF MOTORCAR AND ITS RELATED BENEFITS Cost of Motorcar (New) Annual Prescribed Benefit of Motorcar Annual Prescribed Benefit of Petrol RM RM RM Up to 50,000 1,200 600 50,001 -75,000 2,400 900 75,001 - 100,000 3,600 1,200 100,001 150,000 5,000 1,500 150,001 - 200,000 7,000 1,800 200,001 250,000 9.000 2,100 250,001-350,000 15,000 2,400 350,001 500,000 21,250 2,700 500,001 and above 25,000 3,000 House maid paid by Azman and reimburse to his employer RM1200 per month. During YA 2021, Azman spent 1. RM4,000 on his parents' medical expenses and parent care RM4,500. He also sending his boy to child care. 2. Purchase a computer for RM4,500 and an internet subscription of RM150 per month for family usage. 3. Contribute EPF RM11,000, SSPN saving RM5,000 for the children and PRS RM4,000. 4. Total medical insurance RM4,000 paid in June 2021, and the amount included RM2,000 omitted for 2020. Required: (a) Compute tax liabilities for Mr. Azman 2021. (10 marks) (b) Indicate TWO (2) reliefs which can additionally improve Mr. Jim tax payable for 2021. (2 marks)