Mr Amman (aged 40) has been employed by a Malaysian company since 1 January 2007 as a retail manager. However, his service was terminated by the company on 30 April 2021 due to non-performance. Upon his termination, he received a compensation of RM100,000. For the basis year 2021, his remuneration package was as follows: 1. Monthly salary of RM10,000. 2. Entertainment allowance of RM3,500 per month of which 70% was used for business purposes. 3. Leave passage to Sabah paid by the company amounted to RM4,500 (RM1,200 for air ticket, RM1,300 for food and the balance for accommodation). 4. A 6 year old Toyota Vios at a cost of RM190,000 was provided to him. 5. A driver was provided by the company with a salary of RM1,100 per month. On 1 July 2021, he joined his brother's company as a director. He owns 8% shares in the company. Below are the income and benefits received during the year 2021. i) Monthly director fees of RM15,000. ii) Corporate membership to the Selangor Golf Club, both entrance fee of RM3,450 and monthly subscription fee of RMS00 were paid by company. iii) Medical and dental expenses for Mr Amman and his family for the year 2021 was RM2,600. iv) Tuition fees of RM5,000 was paid by the company for his son's education in private college. v) The company provided him a fully furnished bungalow with a monthly rental value of RM3,600, inclusive of RM750 for monthly furniture rental, effective from 1 July 2021. vi) Reimbursement of salary of RM800 per month for a domestic servant employed by Mr Amman. vii) A gardener with a salary of RM700 per month was paid by the company. Required: Compute the statutory employment income of Mr Amman for the year of assessment (15 marks) 2021.