Mr Kamarul has been appointed Operation Manager at Bernas Bhd in Kuala Lumpur since 1 February 2013. Bernas Bhd undertook a restructuring of the companys operations in mid-2022, and as a result, Mr Kamarul was offered a voluntary separation scheme on 31 July 2022. He was compensated for the termination of service of RM500,000. Information on the remuneration and benefits received by him in 2022 is as follows:

1. A monthly salary of RM10,500 before an 11% EPF deduction. 2. A bonus of one months salary. 3. A monthly travelling allowance of RM2,250 and an entertainment allowance of RM2,700. 4. Mr Kamarul stayed at a non-furnished condominium until 31 July 2022, for which the company paid the rental of that condominium of RM2,500 per month. 5. The company also hired a housekeeper to help keep his home tidy until 31 July 2022. 6. The company provided a new Honda Accord car worth RM180,000 and a driver to Mr Kamarul from his start of service until 31 July 2022. 7. In May 2022, Mr Kamarul and his wife travelled to France and Penang. The following are the expenses incurred by the company:

Destination	Air tickets	Accommodations	Meals
France	RM15,000	RM9,000	RM2,000
Penang	RM3,500	RM2,500	RM2,000

8. Mr Kamarul spent RM8,200 to entertain the companys clients and RM10,000 for travelling expenses for official duties.

On 1 August 2022, Mr Kamarul joined his brother as a company director, holding a 10% stake. Here are the remuneration and benefits earned by him in 2022:

1. A directors fee of RM15,000 per month. 2. Corporate membership at Selangor Golf Club, for which the company paid an entrance fee of RM3,450 and a monthly fee of RM500. 3. The company incurred medical and dental treatment costs of RM2,600 for Mr Kamarul and his family. 4. The company funded Mr Kamaruls son, who is studying at a private college and paid his tuition fees of RM5,000. 5. The company provided a fully furnished bungalow on 1 August 2022. The monthly rental for the bungalow is RM10,500, including a furniture rental cost of RM1,500 per month. 6. Mr Kamarul paid his maid a salary of RM1,200 per month, which the company reimbursed him. 7. The company hired a gardener, and the company paid the gardener a monthly salary of RM1,100.

Required: Calculate the statutory employment income of Mr Kamarul for the year of assessment 2022.