Mr Kumar owns two condominium properties in Seremban, Negeri Sembilan. One of the property he lets out to his brother, Mr Kaur at RM 24,000 per annum. Mr Kaur paid a utility deposit equivalent to one month rent, and a month rent paid in advance to Mr Kumar. Mr Kaur is the forth tenant. During the year 2021, Mr Kumar incurred the following expenses in respect of the house: Quit rent and assessment Repairs and maintenance -on the house -upkeep of the compound Housing loan interest Renovation of kitchen Legal expense for defending title Legal expense for collecting rent from former tenant (tenant before Mr Kaur) Installation of CCTV on the car porch Replacement of an old 1HP air conditioner with a 2HP air conditioner Gain from disposal of old 1 HP air conditioner Fire and theft insurance RM 1,300 2,300 500 5,000 38,000 7,000 4,000 2,000 2,900 500 1,230 *HP = horse power Mr Kumar also have another condominium nearby where he and families currently lived in. The annual value for the condominium is RM260,000. He also incurred assessment fee of RM620 per annum, extension of kitchen of RM10,000 and residential management fee of RM500 per annum. Required: Compute the adjusted income from rental source(s) for Mr Kumar for the year of assessment 2021.