Question $2$

Dr$.$ Anthony, a professor from Universiti Putra Malaysia, retired when he reached the age of $55$ years. He is now a freelance writer of books and articles in accounting. He provided the following information regarding his income and expenditure for the year ended $31$ December $2019.$ He does not provide active and comprehensive maintenance and support services to his properties.

Pension

Royalty

Income:

Book publication

Translation fee $($from agent of the Ministry of Higher Education$)$

$RMRM\{\begin{array}{c}\text{:}[RM]\\ 144,& 000\end{array}$

Nil

$35,000$

$22,000$

$57,000$

Expenditures:

Cost of computer

Cost of printer

Editing and tyjing

Royalty incom$$

$47,000$

Rental

House $1(383,$ Taman Permai$)$

Gross rental income:

Rental income $($Jan $2019-$ Dec $2019)18,000$

$\backslash$table$[[$Advance rental,$18,000,36,000]]$

Less:

House assessment $,1,000$

Repairs and mainlenance $,4,000$

Fire insurance premium $,1,500(6,500)$

Adjusted income House $1$

$29,500$

House $2(838,$ Taman Indah$)$

Gross rental income:

Rental income $($Jan $2019-$ Mar $2019)$

Less:

Deposit refunded to ex$-$tenant

Repainting $($Jun $2019)$

Interest on loan

$2,000$

Adjusted loss House $2$

Total Income$(13,500)207,000$Required:Calculate the aggregate income of Anthony for the year of assessment $2019.$