Mr. Grey and Ms. Pink are colleagues in Danbam Sdn Bhd. During the year 2020, Mr. Grey and Ms. Pink have respectively received and incurred following income and expenses: Income: Salary Dividend Interest Mr. Grey (RM) Ms. Pink (RM) 98,420 110,100 14,300 22,600 7,650 Expenses: EPF Contribution to SOCSO Medical treatment for parents Life premium insurance 12,400 13,050 540 630 4,800 5,450 2,530 3,170 Purchase of sports equipment 1,800 890 Magazine/Newspaper 230 580 Gymnasium membership fee 460 Annual tuition fees paid for Masters degree in a local 8,500 university. Medical insurance 3,200 Total monthly tax deduction 1,710 2,200 Required a) Compute the income tax payable for Mr. Grey and Ms. Pink for YA2020. b) Based on the same information given above, compute the total tax reliefs for Mr. Grey for YA2020 under the following assumptions: Mr. Grey and Ms. Pink are married and Ms. Pink has elected to have joint Assessment. Mr. Grey and Ms. Pink have a three-month old daughter. Ms. Pink purchased breastfeeding equipment worth RM1,700 in July 2020.