one child in secondary school. Income Bob earns an annual salary of RM 84,000 before tax as a software engineer. Last year he received a bonus of RM 8,000 after his company declared their annual profit. His EPF contribution last year was RM 7,560. Wendy works as a financial analyst in a bank and her annual salary is 96,000 before tax. Wendy's EPF contribution was RM 8,640 and her bonus was RM20,000. Wendy also invests in unit trusts and owns some shares. Last year, the returns she received from her investments were as follows: Expenses Bob and Wendy also incurred the following expenses last year Using the information from 2021 Tax Reliefs and Tax Rates. Calculate Bob and Wendy's chargeable income and tax payable using i) Separate assessment ii) Joint assessment