Mr. Shazrul is a branch manager in GTX bank, Shah Alam. He is happily married to a school- teacher, Nurul and both have four (4) children, aged 20, 16, 13 years old and eight months old. The eldest son Afiq is currently taking Diploma in Accountancy at Polytechnic College, Ipoh. The youngest son, Farhan who is eight months old is sent to a childcare centre in Subang Jaya. The other two children, Irfan and Siti are currently studying in Sekolah Menengah Shah Alam, Seksyen 20. Siti was born with physical disability and is attending similar school with his brother, Afiq but under the education programme for disabled children. Shazrul has applied for child relief. In 2019, he had a monthly income of RM20,000. During the year, he received a bonus worth three-months' pay. His income was supplemented by the monthly rent of RM3,000 for his two rental apartments. Shazrul monthly income is subject to Employee Provident Fund (EPF) deductions of 11%. In 2019, Shazrul contributed to the SOCSO amounting to RM600. His wife, Nurul earns a salary of RM 4,000 per month. During the year, she received one month bonus from the Government. Shazrul incurred these expenses in year 2019 (all receipts are available): Medical expenses of RM10,500 spent on his parents' operation and treatment. Paid a medical insurance totaling RM3,000 for the whole year. Paid a life insurance totaling RM3,000 for the whole year. Net saving in National Education Saving Scheme Deposit of RM8,000 for his children. Purchase of books and magazines for his reference totaled RM1,065. Purchase of a tablet at a cost of RM3,000. Purchase of golf set RM6,000 Private Retirement Scheme (PRS) voluntary contribution of RM6,000. Paid of alimony to his ex-wife RM6,000. Zakat amounted RM3,600 he Nurul incurred these expenses in year 2019 (all receipts are available): Medical expenses of RM2,500 spent on her mother's medical expenses. Paid a medical insurance totaling RM1,200 for the whole year. Nurul had a cancer related surgery costing RM15,000. Purchase of books and magazines for her reference totaled RM650. Purchase of a smartphone at a cost of RM2,000. a) b) Private Retirement Scheme (PRS) voluntary contribution of RM3,000. Net saving in National Education Saving Scheme Deposit of RM2,000 for Farhan. Purchase of automatic wheelchair for her daughter RM9,800. Purchase of breastfeeding equipment RM1,800. Purchase of two badminton racket, RM300 Zakat amounted RM1,200 Compute the tax payable for the year of assessment 2019 if both Shazrul and Nurul are separately assessed. (21 marks) Suicide and Incontestability clauses are among life insurance features. Explain the main differences between these two clauses. (4 marks)