Question 1 En. Danish is a father of three children and his wife is working as a bank officer. They decided to file tax separately. All tax reliefs for their children will be divided equally. One of their sons is studying in a university and the other two are still in the secondary school. For the year ended 31 December 2019, En. Danish received annual salary of RM100,000. He received an entertainment allowance RM300 per month and parking allowance of RM100 a month. He still has both parents, and he is the only child. He paid for his parents medical expenses amounted RM2,000 in 2019. He bought a computer for his son worth RM3,500 on 1st August 2020. He also bought education takaful for his sons and paid annual premium of RM1,200 for each son. En. Danish paid 1,200 for zakat on income and he saved RM5,000 in the SSPN scheme for his children. He also contributed RM10,000 in EPF and RM6,000 takaful premium. In 2020, his monthly salary deduction for tax totalled up to RM3,600.

Calculate En. Danish taxable income and tax payable for the year 2020 (show all your workings).