Question 2: Mr Ratnam is working as an engineer and received annual salary of RM280,000 for the year ended 31 December 2021. His wife, Puan Latha is a clerk with an annual salary of RM80,000. Being a senior management team, Mr Ratnam received an entertainment allowance of RM1,000 a month. For the year 2021, he also received 2 months bonus for his excellent services to the company. Besides, Mr Ratnam also received the following benefits. Dental and Medical RM1.500 a year A new car worth RM80,000 Fully furnished house, rental RM 3,500 per month including furniture RM500 and a gardener. Parking allowance RM200 The couple has four children. Two of them are doing bachelor program and others are under 18 years old. They decided tax reliefs for their children will be claimed under Mr Ratnam. Mr Ratnam sent his youngest son in kindergarten with a monthly fee of RM400 a month. Mr. Ratnam saved RM12,000 in the SSPN scheme for his children. He also contributed RM18,000 in EPF, paid educational insurance premium RM12,000 a year and medical insurance of RM2,000 a month for his children. He also bought life insurance for himself and paid premium of RM6,000 a year. As the only child, Mr Ratnam also taking care of his parents and paid RM9,000 for their medical expenses. In 2021, he bought books and journals worth RM800, a personal computer worth RM3,000 in September 2021 and he paid internet subscription of RM100 per month. He bought a golf set last year worth RM4,000. He also contributed RM400 for SOCSO. Every month, his tax deduction amounted to RM3,500 of his salary. Mr Ratnam went to Pulau Redang, with his family in December 2021 and spent RM1,200 for hotel accommodation. Required: Calculate the tax payable for the year of assessment 2021 for Mr Ratnam on the assumption that the couple file for separate assessment. (15M)