Puan Naimah , aged 40, is a senior production manager at Penang Shugater in Penang. She has been working with the company since January 1990. The following information concerns her income for the year of assessment 2022. (i) Net monthly salary of RM20,000. The monthly EPF contribution of Puan Naimah is RM2,200. (ii) Bonus equivalent to 6 months' salary was paid to her in December 2022. (iii) Entertainment allowance of RM5,000 a month, of which has been entirely spent on entertaining the company's clients.

1. Net monthly salary of RM20,000. The monthly EPF contribution of Puan Naimah is RM2,200.
2. A bonus equivalent to 6 months' salary was paid to her in December 2022.
3. Entertainment allowance of RM5,000 a month, of which has been entirely spent for entertaining the companys clients.
4. The company provided a fully furnished house at Bukit Jambooi for 2022. The home's rateable value is RM4,000 per month, including the furniture value of RM1,000 per month.
5. Naimah engaged a maid for 11 months with a monthly salary of RM800. She claimed RM8,800 as the maid's salary paid to the maid from the company. The payment was credited to her account in December 2022.
6. The company provides her with a BMW and a driver. The company purchased the car in May 2016. The cost of the car was RM240,000, when new. The company purchased the vehicle in May 2016. The company paid the drivers salary of RM1,100 a month.
7. In June 2022, Naimah went on a holiday in New Zealand. The company paid the airfare of RM3,500, and the company paid hotel bills amounting to RM7,500.
8. The company also paid a personal membership at Sri Pinang Recreation Club of RM300 per month, and the company also produced a corporate membership at Bukit Jambooi Golf Club of RM400 per month.
9. She was appointed as a director in at the subsidiary Kulim Shugater where she was paid director fees of RM16,000 per annum.
10. In October 2022, she received a single-tier dividend income of RM13,000 from Sime Darby Berhad.

Additional information:

1. Naimah s husband is not working and became disabled due to an accident few years ago. He has no source of income.
2. They have three unmarried children aged 19, 21 and 23, who are still studying in the local universities.
3. She spent RM5,200 for her husbands medical expenses and RM4,900 to buy a wheel chair.
4. RM1,500 was spent to purchase books for her children.
5. She paid medical insurance premium of RM3,600.
6. In November 2022, she contributed RM2,760 cash donation and a computer worth RM2,800 to Rumah Anak Yatim Mesra, an approved institution under Section 44(6) of Income Tax Act 1967.
7. Her scheduler tax deduction for 2022 amounted to RM60,000.
8. She paid zakat pendapatan of RM12,000 in the year 2022.
9. She made a standing order of RM300 a month to the bank for payment of Skim Simpanan Pendidikan Nasional and RM150 a month subscription fee for the broadband in the year 2022.

Required:

Compute the income tax (if any) payable by Puan Naimah for the year of assessment 2022.