Halim and Halimah who are married, are both Malaysian citizens and tax residents. They have a ten year old son, Hilman. Details of Halim s employment income and amounts expended for the year of assessment 2019 are as follows:

i) Salary for the year of RM60,000.

ii) Performance incentive of RM2,000 for year assessment 2019, paid on 3 March 2020

iii) The use of new car costing RM40,000 provided to him for the entire year without fuel.

iv) Social security contributions (SOCSO) of RM8,000.

v) The minimum employment provident fund (EPF) contributions of 11% were deducted from his salary.

vi) A cash donation of RM25,000 made to a public library.

Halimah operates a flora business as a sole proprietorship busines. She also rents out a property located in malaysia which she holds for investment purposes.

The following details relate to Halimah in respect of YA 2018 and YA 2019:

i) Extracts from her tax computation for YA 2018 are as below:

	Business	Rental
	RM	RM
Gross income	122,000	12,000
Less: Allowable expenses	(130,000)	(16,000)
Net Loss	(8,000)	(4,000)
Adjusted income	Nil	Nil
Capital allowances carried forward	RM3,400

Note: None of the lossess were utilised during YA 2018

ii) Details of her business income for YA 2019 are:

	RM
Adjusted income	68,000
Capital allowances for current year	3,000

iii) Her rental income and expenses for YA 2019 comprises:

	RM
Income
Gross rentals	12,000
Expenses
Insurance	1,000
Interest expenses	7,900
	8,900

iv) She received interest income of RM900 from a fixed deposit placed in an overseas bank.

v) Payment made by Halimah in 2019 were:

	RM
Purchase of a computer	5,000
Purchase of books	1,500
Payment to an approved private retiment scheme	5,500
Maintenance of her son, Hilman, including schooling	3,100
Halim and Halimah have agreed that Halimah would claim the child relief for Hilman

Required:

a. Assuming that the couple elect for separate assessment, compute the income tax payable for the year of assessment 2019 by:

i. Halim

(15 marks)

ii. Halimah

Halim and Halimah who are married, are both Malaysian citizens and tax residents. They have a ten year old son, Hilman. Details of Halim's employment income and amounts expended for the year of assessment 2019 arc as follows: D) Salary for the year of RM60,000 ii) Performance incentive of RM2,000 for year assessment 2019.paid on 3 March 2020 iii) The use of new car costing RM40,000 provided to him for the entire year without fuel. iv) Social security contributions (SOCSO) of RM8,000. v) The minimum employment provident fund (EPF) contributions of 11% were deducted from his salary. vi) A cash donation of RM25,000 made to a public library Halimah operates a flora business as a sole proprietorship busines. She also rents out a property located in malaysia which she holds for investment purposes. The following details relate to Halimah in respect of YA 2018 and YA 2019: ) Extracts from her tax computation for YA 2018 are as below: RM Business Rental RM Gross income 122,000 12.000 Lew: Allowable expenses (130,000 16.000 Net L. Adjusted income Capital allowances carried forward RM3,400 Note: None of the lossess were utilised during YA 2018 ii) Details of her business income for YA 2019 are: RM Adjusted income 6.000 Capital allowance for current year 2000 iii) Her rental income and expenses for YA 2019 comprises: RM Income Gross rentals 12.000 Expenses Insurance 1,000 Interest expenses 7.900 8.900 iv) She received interest income of RM900 from a fixed deposit placed in an overseas bank. v) Payment made by Halimah in 2019 were: RM Purchase of a computer 5,000 Purchase of books 1,500 Payment to an approved private retiment scheme 5,500 Maintenance of her son, Hilman, including schooling 3,100 Halim and Halimah have agreed that Halimah would claim the child relief for Hilman Required: a. Assuming that the couple elect for separate assessment, compute the income tax payable for the year of assessment 2019 by: i. Halim (15 marks) ii. Halimah (20 marks)