Manan works as a porter in a hotel in Penang in 2021. Besides receiving a fixed salary, he also receives the following benefits:

1. Tips amounting to RM1,200 from the hotel guests.
2. Free meals provided by employer (value of meals is RM2,000).
3. 3 sets of uniform provided by the employer to be worn when performing his job duties.

Required:

State with reasons, whether the benefits are taxable or not.