Norman and Sarah who are married, are both Malaysian tax residents. They have an eight-year-old daughter, Misha. Details of Norman s employment income and amounts expended for the year of assessment(YA) 2020 are as follows: (1)Salary for the year of RM60,000. (2)Performance incentive of RM2,000 for YA 2020, paid on 3 March 2021. (3)The use of a new car costing RM40,000 provided to him for the entire year without fuel. (4)Social security contributions (SOCSO) of RM8,000. (5)The minimum employment provident fund (EPF) contributions of 11% were deducted from his salary. (6)A cash donation of RM25,000 made to Perpustakaan Negara. (7)Sarah operates sole proprietorship cake house business. She also rents out a property located in Malaysia which she holds for investment purposes.

The following details relate to Sarah in respect of Year of Assessment (YA) 2019 and YA 2020: (1)Extracts from her tax computation for YA 2019 are as below:

Business RM Gross income ### Less: Allowable expenses (130,000) Net loss (8,000) Adjusted income Nil None of the losses were utilised during YA 2017. (2)Details of her business income for YA 2020 are: (3)Her rental income and expenses for YA 2020 comprises:Adjusted income Capital allowances for current year Norman and Sarah have agreed that Sarah would claim the child relief for Milan. The couple elect for separate tax assessment. Required: Compute the income tax payable for the year of assessment 2020 by: a) Norman [20 marks] b) Sarah [30 marks]