Mr Raja worked for Bharath Steel Sdn Bhd which is a subsidiary of an Indian company based at Port Klang. He has been working with this company since 2000. He is 60 years old. He returned to India for good on 20 December 2012 as he was due to retire on 28 February 2013. Mr Raja provided the following information in his return for the year 2012: RM Salary per month 15,000 Leave pay (January and February 2013) 30,000 Bonus for the year 2012 30,000 Entertainment allowance per month 2,000 Travelling allowance per month 2,000 Leave passage to India for family 15,000 Gratuity for years of service with the company 400,000 Further information provided is as follows: (i) He incurred RM14,000 on entertainment expenditure on official duties. The travel allowance is for official duties. The entertainment and travelling allowances were paid up to the end of 31 December 2012. (ii) The company provided a bungalow till 31 December 2012. The rental of RM3,000 (including RM500 for furnishings) was paid for by the company. The house was larger than what the family actually required. Mr Raja estimates that 30 per cent of the house was used for official entertainment. (iii) He was provided with a luxury car costing RM170,000 when new for the year 2012. The employer did not bear the cost of fuel for Mr Raja. However the car have already being used for 8 years before it was given to Mr Raja. Required: Compute the total employment income of Mr Raja for the year of assessment 2012.