Mr Wong, 51 years old, started his career as a Finance Manager at STC Berhad since 1 October 2011. Beginning on 1 January 2019 he was promoted to Group Financial Controller. In October 2021, he was involved in a car accident and became paralyse. He resigned and his last day with the company was on 31 October 2021. He was paid gratuity of RM150,000. Details of his remuneration and benefits received from STC Berhad were as follows: 1. Monthly salary of RM8,900 (net) after deducting of EPF of 11%. 2. Travelling allowance of RM1,000 per month. He spent RM12,000 travelling expenses exclusively for official duties. 3. Entertainment allowance of RM1,000 per month. 4. Meal allowance of RM400 per month. 5. He received product manufactured by STC Berhad worth RM3,000 for free of charge. 6. The company paid his telephone bills amounted to RM2,400. The bill was registered under his name. 7. In June 2021, he received medical treatment costing RM5,500. He paid by using his money and reimbursed the amount from the company. His son was diagnosed with a mental illness. He brought his son to spiritual therapies and the company paid RM3,300. 8. Starting from 1 January 2021, he was provided with a new Honda car. The cost of the car when new was RM150,000. It was agreed by IRB, he used 40% of the car for official duties. In addition, he was also provided with amenity of free petrol. The car was shared with another employee. 9. He was provided with a fully furnished house with a swimming pool until 31 October 2021. The monthly rental paid by the company was RM5,000 excluding furniture. It was agreed by IRB, the cost of the swimming pool was RM24,000 and its useful life was 20 years using the formula method. 10. In January 2021, he received RM8,000 cash for an excellent services award. 11. In August 2021, he and his wife went for a vacation to Japan. The company sponsored two ways flight tickets costing RM5,000 (RM2,500 per person). 12. He withdrew RM100,000 from unapproved fund in which 30% was the companys contribution. He also received dividend of RM4,000 during the year. 13. He was paid RM300,000 as compensation for the loss of employment when he resigned immediately after his accident. 14. He was sent to Australia to attend meeting with the companys client. He paid RM2,800 for the cost of hotel, meals, and transportation. He reimbursed back the whole amount from the company. Additional information He paid RM1,500 for his professional membership to ACCA. He was required to pay monthly RM100 for the maintenance of the house provided to him. He spent RM13,000 to entertain the companys client and managed to provide full receipts. Required: (a) Compute the adjusted employment income of Mr. Wong for the year of assessment 2021. Clearly indicate all relevant sections based on the information given above. Every item in the notes must be stated even if no adjustment is required. A Nil should be written when no adjustment is required.