1. Mr Vicky was promoted as a finance director of Stay Safe Sdn Bhd (the company) on January 1 2020 and was transferred from branch office in Perak to the main office in Nilai.

In 2020, he received the following remuneration/benefits:

i)	Salary and allowance	RM (per month)
	Salary	9,000
	Entertainment allowance	2,000
	Travelling allowance	1,000
	Parking allowance	300

2. Bonus equivalent to 3 months salary.
3. As his accommodation was not ready, he stayed at a hotel from January to February 2020 where the room rate paid by company was RM200 per day. Subsequently he moved into a fully furnished bungalow for which the company paid a monthly rental of RM4 000 which included RM500 in respect of furniture and fittings.
4. A new car costing RM166 000 was provided to Mr Vicky on I January 2020. Company also provides the fuel. A driver employed by the company was assigned to drive the car but only during office hour. Other than that Mr Vicky needs to drive the car on his own.
5. Medical and dental benefits for him and his immediate family worth RMI 0,000.
6. Handphone model Samsung worth RM2 300.
7. Lunch meal at a cost of RM50 per month.

Mr Vicky incurred the following expenses in 2020:

1. RM30 000 for entertaining the company's suppliers and customers.
2. RM6 000 on petrol and toll charges for travelling between his house and office.
3. RM8 500 on travelling expenses attending seminars and meeting related to the work.

Required:

Compute the income tax payable by Mr Vicky for the year of assessment 2020.

Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no adjusting entry needs to be made in the tax computation. Correct classification of income sources into the respective category {Section 13(l)(a),(b),(c),(d) and (e)} is essential.