Koshy and Soo are Malaysian citizens and married. Koshy has been employed by Dynamic Sdn Bhd (DSB) as a computer engineer for the past seven years. He also carries on a business as an internet influencer based in Malaysia. Koshy lives in Malaysia and leaves the country each year for a maximum period of 12 days to visit his wife who lives in Ireland. Soo is employed in the public sector as a Malaysian diplomat in Ireland and has not visited Malaysia during the last four years. She owns a building in Malaysia used as a factory, from which she derives rental income. Relevant details for Koshy and Soo for the year ending 31 December 2022 are as follows: Koshy Koshys business: RM Loss before tax 33,000 Depreciation 12,000 Balancing charge 5,000 Capital allowances for year of assessment (YA) 2022 1,000 Unabsorbed business losses brought forward from YA 2021 8,000 Koshys employment: Monthly salary 15,000 Medical expenses incurred by DSB 11,000 Leave passage outside Malaysia 3,840 Koshys expenses: Koshy paid RM1,500 for dental treatment (filling, scaling, and cleaning) for his father who is a Malaysian tax resident, and the costs were duly evidenced by receipts from an approved medical practitioner Koshy has been informed that DSB plans to reward him for his excellent service with a gold bar worth RM6,000 which is to be presented to him during the annual dinner in February 2023. BAC308/03 5 Soo Soo's employment: RM Gross salary for the year 81,000 Soo's rental income from building used as a factory in Malaysia: Gross rental for the year 69,000 Quit rent and assessments 10,000 Note: The cost of the factory building was RM700,000 and it has been used from YA 2018 onwards by the tenant Compute the chargeable income and income tax payable of Koshy and Soo for the year of assessment 2022. Note: You should list all sources of income referred to in the question, and personal reliefs available to Koshy and Soo, indicating by the use of zero (0) any item which does not impact the calculation. [50 marks]