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Maimun who retired from government service receiving a monthly pension of RM5,000 starting in March 2022. Maimun also earned yearly income from her investment in

image text in transcribedimage text in transcribed Maimun who retired from government service receiving a monthly pension of RM5,000 starting in March 2022. Maimun also earned yearly income from her investment in shares and savings and rental income from properties. For the year of assessment 2022 , her net dividend income received from Double-X Bhd amounted to RM8,000. Maimun fixed deposits in Public Bank Bhd generates RM12,000 interest in total for the year 2022. Besides Public Bank Bhd, she also received RM2,000 of interest income from loan to her cousin. Maimun owns two (2) residential houses and one (1) shophouse located in Jitra, Bukit Kayu Hitam (BKH) and Sungai Petani (SP) respectively, where she and her family is staying in Jitra. While the other two (2) properties are rented out to local people. Income and expenses related to the properties for 2022 were as follows: Note: BKH On 30 June 2022, the previous tenant of house in BKH moved out and the house was temporarily vacant in July 2022 . During this one-month, Maimun made some repairs and repainting works, and installation of CCTV to the house. The new tenant started to rent this house on 1 August 2022. SP** Maimun has provided RM1,000 monthly rental reduction for the tenant in SP shophouse from RM2,500 to RM1,500. This is one way to help the business of the tenant which affected by the covid-19 pandemic. The rental reduction given is from January 2022 until June 2022, before the tenant pay the actual rental of RM2,500 starting from July 2022 onwards. Besides above pension and investment incomes, in 2022, Maimun also received a royalty of RM32,000 from a publication of book entitled 'Survival from Covid-19' and honorarium of RM1,000 for being an invited speaker at the television program. REQUIRED: Compute aggregate income of Maimun for year of assessment 2022. Please indicate 'NIL' for non-taxable income or non-allowable expenses

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