Question 1 Ms Auni, a Malaysian citizen and tax resident, started to work in Malaysia. She is a single mother with a daughter, Paula, who is a 23-year-old student studying for a degree in a local university and a son, who is two years old. Ms Auni paid total child care of RM3,000 to her neighbour who helps to take care of her son. Ms Auni began working as a finance manager at ABC Sdn Bhd on 1st January 2021. She received a monthly salary of RM11,000 and the following benefits: - Monthly entertainment allowance of RM2,000 and she make a reimbursement claim with proper receipt RM9,000 (for business use). - The company provides a car on 1st September 2021 for RM260,000. No fuel was provided. - The company provides fully furnished set of furniture including electrical and kitchen cabinet. - Ms Auni received cash award of RM5,000 for outstanding staff award. Her contribution to the employees provident fund (EPF) for the year 2021 was RM11,000. In addition, Ms Auni: - Paid Paulas university fees of RM13,000. - Paid RM12,000 medical expenses for her 71-year-old mother, which no income of her own and was hospitalised in June 2021. - Subscription of broadband for RM2,800. - Gymnasium fees of RM3,500. - Purchase of a laptop of RM3,000 for convenience to work from home . - Enrolled study in master of accounting programme in local university of RM18,000. - Breastfeeding equipment of RM2,100. - She has donated a cash cost RM2,500 to a unapproved charitable institution. Note: You should state NIL for any item in the question for which no adjusting entry needs to be made, including any relief or rebate in the tax computation. Required:

(b) Advice Ms Auni for the following reliefs. State, with your reasons, whether the above payments are eligible for personal reliefs.

(i)	She paid total child care of RM3,000 to her neighbour who helps to take care of her son.

(ii) She has donated a cash cost RM2,500 to an unapproved charitable