QUESTION 1 Mira Fizah, a Malaysian citizen, is employed as an engineer. She is married to Ben Emir, who is certified as disabled by the relevant authorities and does not have any income. Mira Fizah has a 19-year-old daughter who is studying at UniKL, and an 80-year-old mother who lives with her. During the year 2018, Mira Fizah also derived annual income from part-time lecturing of RM 24,000. Details of Mira Fizah's incomes and payments for the year ended 2018 are as follows: i) SOCSO contribution of RM300 iii) iv) v) vi) vii) viii) ix) x) xi) xii) xiii) xiv) Bought a new wheel chair for her mother costing RM7,500 Monthly salary of RM20,000 Deposited RM 5,000 into her daughter's SSPN Monthly medical insurance premium of RM 900 for her family Complete medical check-up for her daughter was RM 650 Interest income of RM1,900 from an Islamic fixed deposit account Total zakat payment of RM15,000 EPF contribution of RM26,000 Purchase of smart phone for RM5,000 Gymnasium fees of RM3,000 Monthly tax deduction was RM1,200 per month University fees for her daughter's degree of RM11,000 Royalties of RM33,000 from the translation of a Japanese technical journal into the national language as requested by the Ministry of Education. (Exemption limit for translation royalty is RM12,000) xv) Cash donation of RM8,000 paid to a local approved charitable institution Given the tax relief for resident individual and marginal tax rate in the Appendix, calculate the income tax payable by Mira Fizah for the year of assessment 2018. (20 marks)