Mrs Teng, the sole proprietor of a food catering business, submits her profit and loss account for the year ended 31 December 2020 as follows: Notes RM RM 189,000 Sales Less: Cost of sales Remunerations Van running expenses Leave passage Donations (approved) 56,840 74,700 17,200 960 300 Net profit 150,000 39,000 Notes: (1) Cost of sales includes the cost of meals consumed by Mrs Teng and her family amounting to RM10,800. The catering price of these meals would be RM13,000. (2) Remuneration includes a sum of RM50,400 in respect of the salary paid to Mrs Teng. (3) The van, which was leased by Mrs Teng, is used partly for private purposes. The Inland Revenue Board has accepted that one quarter of the van running expenses are attributable to these private purposes. (4) The leave passage cost relates to a trip made by Mrs Teng and her children to visit her parents in Sabah. Starting with the net profit of the food eatering business, compute the chargeable income of Mrs Teng for the year of assessment 2020