Nazrul was appointed as a financial manager of MCMC Bhd in Cyberjaya since 1 February 2012. MCMC Bhd restructured its business operation in 2021 and Nazrul was retrenched on 30 September 2021. He was paid compensation for loss of employment of RM200,000. Details of his remuneration for 2021 are as follows: Net salary of RM9,300 per month after deducting EPF at the rate of 11%. Bonus equivalent to one month salary. Nazrul's monthly travelling and entertainment allowances were of RM2,250 and RM2,700 respectively. A fully furnished condominium was provided to Nazrul until 30 September 2021. The condominium rental paid by the employer was RM1,500 per month. A brand new Honda Accord costing RM180,000 and a driver were provided to Nazrul since his first day with the company until 30 September 2021. A servant and a driver were provided to Nazrul until 30 September 2021. They were each paid RM1,000 per month by MCMC Bhd. Nazrul and his wife went for a vacation in Sweden and Pulau Pangkor in May 2021. The following expenses were paid by MCMC Bhd: Destinations Sweden Airfare (RM) 15,000 Pulau Pangkor 3,500 Hotel (RM) 9,500 Food (RM) 2,000 2,500 2,000 Nazrul incurred entertainment expenses of RM8,200 and travelling expenses of RM10,000 in carrying out his official duties. Corporate membership to the Subang Golf Club, both entrance fee of RM3,450 and monthly subscription fee of RM500 were paid by company. Medical and dental expenses for Nazrul and his family for the year 2021 was RM2,600. Tuition fees of RM5,000 was paid by the company for his son's education in private secondary school. Income from other sources: Interest from Maybank RM3,500 Nazrul also owned a stationary shop in Larkin, Johor. The following are the information which relate to his stationary shop business: RM Adjusted business income 80,000 Capital allowance (current year) 10,000 Capital allowance (brought forward) Balancing charge 6,000 7,000 Nazrul is married to Nazian who is a housewife and they have three children. The first child aged 22 years is unmarried and is pursuing a degree in medicine in India. Nazrul contributed RM80,000 towards her upkeeping during the year. The second child is continuing degree course in accounting at Mahsam University in Malaysia and Nazrul incurred RM60,000 during the year. The third child is 14 years old and he is attending Nilai International School. Nazian suffers from renal failure and had to go for kidney transplant at a private medical centre in December 2021. Nazrul incurred medical expenses of RM45,000 during the year. His employer paid RM40,000 of the expenses. Nazrul's mother is diagnosed with heart disease since three years ago and has regular check- ups at National Heart Institute (IJN) every six months. Nazrul and his siblings take turns to care for their mother. Since Nazrul takes care of his mother most of the time, other siblings have decided that Nazrul claims for any income tax reliefs related to their mother. Nazrul spent RM6,300 for his mother's medical expenses in 2021. Nazrul made a cash donation of RM10,000 to an approved organization in Malaysia. Nazrul made the normal contribution to the EPF, which was equivalent to 11% of his salary and the employer contributed 12%. He also pays takaful (insurance) premiums of RM18,000 per annum. Nazrul bought a laptop from himself amounting RM4,200. He has also bought books and magazines for the family for RM1,600 during the year. Required: Compute the income tax payable by Nazrul for the year of assessment 2021. 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, including any relief or rebate, in the tax computation. Total: 35 marks