Mr. Thomas retired optionally from Government service on 28.2.2018, his 52nd birthday. He commenced employment with Hijau Sdn. Bhd. on 1.4.2018 at a monthly salary RM9,000. The following information applies to Mr. Thomas and his wife, Mrs. Thomas.

Mr. Thomas

The company provided him with a new company car costing RM120,000 and a driver. The car was delivered to him on 1.7.2018.

On 1.7.2018, he moved to a fully furnished house provided by the company. The annual value of the unfurnished house was RM25,000. The value of the furnishings was RM280 per month as per IRB Rulings.

Other benefits provided by the company for the period 1.4.2018 to 31.12.2018 were as follows;

RM

Medical treatment 1,500

Dental treatment for his wife 200

Two leave passages to Langkawi 2,800

One-leave passages to Kuching ` 1,200

His income from Government service for the year-ended 31.12.2018 was as follows;

RM

Salary for January and February 12,000

Pension for March to December 18,200

Retirement gratuity 75,000

Mr. Thomass contribution to the EPF in 2018 were RM8,910.

In January 2018, his son was warded in a private hospital for serious illness while vacationing in Singapore. Mr. Thomas incurred personal medical expense of RM4,100.

He donated a hamper of goods worth RM300 to an old folks home, an approved institution.

He claimed child relief in respect of an adopted child, age 12 whom adopted on 5.11.2018 in accordance with the law.

Mrs. Thomas:

Mrs. Thomas is working as an accountant in KPMG Holding and received RM8,000 for monthly salary. Her other income for the year ended 31.12.2018 was as follows:

RM

Rental income

(adjusted with month rental of RM2,100) 28,000

Dividend paid on 30.6.2018 (single tier) 10,000

A cash donation of RM400 was made to the cancer foundation, MAKNA (approved).

Mrs. Thomas has a son from her previous marriage. The son, aged 20 and unmarried commenced university education in Australia in November 2018. Mrs. Thomas incurred RM6,000 for his education. She also has a daughter from her previous marriage who is aged 15 and unmarried. Mrs. Thomas claimed child relief for her son but not her daughter. She, however, claimed relief for insurance premium RM3,200 in respect of education for her daughter.

Required:

Compute the tax payable by Mr. and Mrs. Thomas for the YA 2018. Mrs. Thomas did not elect for joint assessment.