Partners' salaries and interest on capital were charged against the partnership's business income. The partnership has capital allowances of RM60,000 for year of assessment 2021. Required: (i) Compute the provisional adjusted income of Firdaus \& Associates Partnership for year of assessment 2021 . (7 marks) (ii) Compute the divisible income of the partnership for year of assessment 2021. (5 marks) (iii) Compute the aggregate income of each partner for year of assessment 2021. (13 marks) Jason and Firdaus are in a partnership business named Firdaus \& Associates and their contributions and other information are as follows: On 30 September 2021, Jason retired and left the partnership. On 1 October 2021, Khairul joined the partnership as a new partner with a capital contribution of RM300,000. The terms of the partnership agreement were changed with effect from 1 October 2021 as follows: The accounts for year ended 31 December 2021 reflected, amongst other details, the following