On 1 August 2018, he joined his brother's company as a director of controlled company. Below are the income and benefits received during the year 2018:
a. Monthly director fees of RM15,000.
b. Corporate membership to the Selangor Golf Club, both entrance fee of RM3,450 and monthly subscription fee of RM500 were paid by company.
c. Medical and dental expenses for Kamarul and his family for the year 2018 was RM2,600.
d. Tuition fees of RM5,000 was paid by the company for his son's education in private college.
e. The company provided him a fully furnished bungalow with a monthly rental value of RM3,600, inclusive of RM750 for monthly furniture rental, effective from 1 August 2018.
f. Reimbursement of salary of RM800 per month for a domestic servant employed by Kamarul.
g. A gardener with a salary of RM700 per month was paid by the company.
h. Income from other sources: Interest from Maybank RM3,500
i. Encik Kamarul 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)	6,000
Balancing charge	7,000

Required:
Calculate the statutory income from the employment of Kamarul for the year of assessment 2018. (Round up your figure)