Mr and Mrs Willie are partners in their accounting firm. Their profit sharing ratio is 60:40 respectively. Details regarding their income from the partnership for the year ended 31 December 2010 are as follows:

RM

Provisional adjusted income 150,000

Salary:- Mr. Willie 20,000

Mrs. Willie 25,000

Interest on capital:- Mr. Willie 2,000

Mrs. Willie 1,000

Capital allowances 35,000

Donation to approved institutions 50,000

Mr Willie is also a director of a public listed company and was provided with a new company car (cost: RM180,000) as well as a driver for the entire 12 months in 2010. Petrol was not provided by the company.

Mr Willie also has an unabsorbed loss of RM95,000 from a failed business brought forward from the year of assessment 2009.

Other details regarding the income and expenditure of Mr and Mrs Willie for the year ended 31 December 2010 are as follows:

Mr Willie Mrs Willie

RM RM

Income

Director's fee 30,000 -

Interest on a loan to a Malaysian company - 19,500

Foreign dividend remitted to Malaysia - 6,000

Expenditure

Contributions to the Employees Provident Fund 3,600 -

Approved donation in cash 1,000 1,900

Mrs Willie claims the child relief in respect of their only child who is 19 years old and an under-graduate at a foreign university.

Required:

Assuming that Mrs Willie elects for separate assessment, compute the chargeable income for the year of assessment 2010 for:

(i) Mr Willie; and

(ii) Mrs Willie.