Harry was employed by HLG Berhad. His remuneration from 1 January to 31 December 2015 is as follow: Salary.................................... RM 138,000 Entertainment Allowance ...... RM 39,300 Travelling Allowance .............. ....RM 6,600 Parking Allowance......................... RM 2,400 The following expenses of Harry are borne by the company: i. Accommodation at Hilton Hotel in Kuala Lumpur from 1 January to 31 March 2015 costing RM 22,800. ii. Accommodation in a semi-furnished condominium rented by the company from 1 April until 31 December 2015 at RM 7,800 per month out of which RM 1,800 is for furniture. The furnishings comprise furniture in the lounge and the dining room and air- conditioners. iii. Salary of a gardener who has been employed by the company at RM 330 per month from 1 April 2015. iv. Reimbursement of monthly salary of RM 800 to Harry for the salary of a domestic servant employed by him from 1 April 2015. v. Individual membership to a recreation club for him and his family comprising a membership fee of RM 10,000 and monthly subscriptions totalling RM 3,500 for the period from 1 February to 31 December 2015. vi. A new car costing RM 108,000 provided to Harry for his use from 1 April 2015 along with the fuel. The fuel costs were RM 3,600. vii. Reimbursement of RM 8,300 for the salary of the driver employed by Harry from 1 March to 31 December 2015. Harry claims the following deductions for the year 2015: Entertainment expenses amounting to RM 18,338. House rental of RM 18,000 paid to his employer. Required: Compute the Gross Employment Income for year of assessment of 2008