Karam, a Malaysian tax resident, is married to Susan and has a 19-year-old son, David. David is pursuing a full-time degree at a local Malaysian university and received a full scholarship from a multi-national company in Malaysia for his university fees. Susan has no income.

Karam is employed by Olive Sdn Bhd as an operations manager based in Ipoh, Malaysia. Details of his employment income for the year 2015 are as follows: - A salary of RM48,000. - An entertainment allowance of RM3,000. During the year 2015, Karam spent RM2,000 on entertaining the company's clients. - Employees' provident fund (EPF) contributions by Olive Sdn Bhd of RM5,760. Karam made EPF contributions of RM5,280.

Olive Sdn Bhd also provided Karam with the following benefits during the year 2015: - Semi-furnished accommodation. Olive Sdn Bhd paid a monthly rental of RM2,100 for an apartment which included RM100 for the furniture in the lounge and dining room. - Medical benefits of RM250.

Karam also runs a part-time business selling computer games software. Details of his business income for the year 2015 are as follows: Adjusted incomeRM30,000 Capital allowancesRM5,000 Unabsorbed business loss brought forwardRM1,000

In addition, in 2015, Karam received RM3,000 as a commission from his neighbour for assisting him in securing a buyer for the sale of the neighbour's small office, home office (SOHO) unit.

Details of Karam's other expenditure for the year 2015 are as follows: - Medical expenses for a weight reduction and wellness programme for his wife of RM2,000. - A donation of goods worth RM10,000 to an approved institution. - Deferred annuity premiums paid of RM3,500. - Books purchased for his own personal use of RM1,200.