QUESTION 2 (25 MARKS) A Dr Maryam, a surgeon in a private hospital since year 1 November 2007. On her 45 birthday, November 2018, she resigned voluntarily from the hospital Details of incomes and benefits together with relevant expenses incurred by Dr Maryam in year 2018 are as follows: i. Monthly salary of RM9,010 (after deducting EPF's contribution at 11%) 11. Performance bonus of 2017, received on 28 May 2018 equivalent to 2.5 monthly salary ili. Monthly allowances consist of petrol allowance at RM200, travelling allowance amounting to RM100 and child care allowance of RM200. iv. A medical benefit for her and family members amounting to RM50,000. V. A semi- furnished house with additional equipment (air-conditioner, carpets and curtains) has been provided to her from 1 January 2010 to 31 October 2018. The monthly rental paid was RM2,500 inclusive furniture value of RM600. vi. She was provided with a new company car costing RM98,000 until 31 October 2018. vii. Leave passage to Hong Kong on March 2018 for her and her husband amounting to RM8,000 inclusive of air-tickets and accommodation for RM2,000. Another holiday package was at Pulau Tioman for RM3,000. viii. Dr Maryam was paid with gratuity of RM60,000 and compensation for loss of employment amounted to RM80,000. ix. A professional membership at Malaysian Medical Association with an entrance fee of RM500 and monthly subscription fee of RM300. Upon her resignation, Dr Maryam withdrew RM60,000 from unapproved fund, in which 60% of the fund was contributed by the company. Required: Calculate the statutory income from employment of Dr Maryam for the year of assessment 2018. (10 marks) (CLO2:PLO4:04) QUESTION 2 (25 MARKS) A Dr Maryam, a surgeon in a private hospital since year 1 November 2007. On her 45 birthday, November 2018, she resigned voluntarily from the hospital Details of incomes and benefits together with relevant expenses incurred by Dr Maryam in year 2018 are as follows: i. Monthly salary of RM9,010 (after deducting EPF's contribution at 11%) 11. Performance bonus of 2017, received on 28 May 2018 equivalent to 2.5 monthly salary ili. Monthly allowances consist of petrol allowance at RM200, travelling allowance amounting to RM100 and child care allowance of RM200. iv. A medical benefit for her and family members amounting to RM50,000. V. A semi- furnished house with additional equipment (air-conditioner, carpets and curtains) has been provided to her from 1 January 2010 to 31 October 2018. The monthly rental paid was RM2,500 inclusive furniture value of RM600. vi. She was provided with a new company car costing RM98,000 until 31 October 2018. vii. Leave passage to Hong Kong on March 2018 for her and her husband amounting to RM8,000 inclusive of air-tickets and accommodation for RM2,000. Another holiday package was at Pulau Tioman for RM3,000. viii. Dr Maryam was paid with gratuity of RM60,000 and compensation for loss of employment amounted to RM80,000. ix. A professional membership at Malaysian Medical Association with an entrance fee of RM500 and monthly subscription fee of RM300. Upon her resignation, Dr Maryam withdrew RM60,000 from unapproved fund, in which 60% of the fund was contributed by the company. Required: Calculate the statutory income from employment of Dr Maryam for the year of assessment 2018. (10 marks) (CLO2:PLO4:04)