Question $2$ Mrs$.$ Aminah is the owner of Aroma Confections, a small confectionery in Ipoh. The business closes its accounts annually on $31$ December. Below is the $2023$ Statement of Profit or Loss. Statement of Profit or Loss for the year ended $31$ December $2023$ Sales Less: Cost of goods sold Gross Profit Add: Other income Dividend Rent received $(1\mathrm{.}1\mathrm{.}2023$ to $31\mathrm{.}12\mathrm{.}2023)$ Gain on disposal of van Less: Operating expenses Salaries, bonus and EPF Transportation Water and eQuestion $2$ Mrs$.$ Aminah is the owner of Aroma Confections, a small confectionery in Ipoh. The business closes its accounts annually on $31$ December. Below is the $2023$ Statement of Profit or Loss. Statement of Profit or Loss for the year ended $31$ December $2023$ Note RM RM Sales $510,000$ Less: Cost of goods sold $1(135,000)$ Gross Profit $375,000$ Add: Other income Dividend $4,300$ Rent received $(1\mathrm{.}1\mathrm{.}2023$ to $31\mathrm{.}12\mathrm{.}2023)412,000$ Gain on disposal of van $1,90018,200393,200$ Less: Operating expenses Salaries, bonus and EPF $2102,200$ Transportation $33,400$ Water and electricity $43,300$ Insurance $53,400$ Entertainment $62,600$ Fees and donations $75,900$ Depreciation $6,200$ Bad debts $85,000$ Rates and taxes $95,800$ Repair and maintenance $108,000$ Rent $115,200(151,000)$ Net Profit $242,200$ Notes: $1.$ Aminah took goods valued at RM$1,200$ at cost for personal use, and this amount was included in the cost of goods sold. The market value of these goods was $25\%$ higher than the cost. $2.$ Aminah received a monthly salary of RM$3,500$ and contributed RM$500$ to the EPF every month. Ali and Zara, two permanent employees at the confectionery, earned monthly salaries of RM$1,800$ and RM$1,500,$ respectively, with EPF contributions of RM$400$ and RM$250$ each month. Zara is a physically disabled person, as approved by the Department of Social Welfare. All of them received a year$-$end bonus equal to a month's salary. $3.$ The transportation costs included carriage inwards at RM$2,000$ and carriage outwards at RM$800.$ Also, a flight ticket costing RM$390$ for Aminah's son, Idris, was paid for using the business account. $4.$ For the last three years, Aroma Confections has operated out of a three$-$storey building in Ipoh, and it has generated rental income by renting out the top floor, which accounts for one third of the building's total space. The confectionery is responsible for two$-$thirds of the water and electricity costs, while the remaining third is charged to the tenants on the top floor. $5.$ Insurance costs included RM$1,250$ for Aminah's medical insurance, RM$1,360$ for her children's educational insurance, and RM$790$ for the van's insurance. $6.$ Entertainment expenses were distributed as follows: $30\%$ on hampers given to customers, $50\%$ on a Langkawi trip as a reward for employees who achieved their sales targets, and the remaining $20\%$ on entertaining potential clients. $7.$ Fees and donations details are as follows: Payment made to trade debt collectors Cash donation to an approved institution Renewal fee for a business loan for working capital Late penalty fee for business license renewal Cash donation to an approved library $($apply s$44(8))$ RM $4001,0001003004,1008.$ Of the total bad debts written off, $50\%$ were related to trade debts, and the remaining $50\%$ were loans given to employees. $9.$ For Aroma's three$-$storey building, the quit rent was RM$600,$ and the assessment fee was RM$1,200.$ The road tax for the company's van amounted to RM$100,$ while Aminah faced income tax penalties of RM$3,900$ for the year of assessment $2022.10.$ The repair and maintenance expenses included RM$5,200$ for renovations to the reception area and RM$2,800$ for acquiring a new oven. $11.$ The rental expenses were equally divided between two motorbikes, with one primarily used by Zara for business$-$related tasks and the other used by Aminah's son, Idris. $12.$ The balancing charge and capital allowance for the year $2023$ amounted to RM$1,400$ and RM$4,200,$ respectively. Other information: Aminah is a single mother. As of $1$ January $2023,$ she and her husband had officially divorced due to irreconcilable differences that emerged over the years. Following her divorce on $1$ January $2023,$ Aminah received RM$2,100$ in monthly alimony. She claimed reliefs for her children: Adam $(14,$ disabled$),$ Faris $(18,$ in secondary school$),$ and Idris $(21,$ attending Universiti Sains Malaysia for a finance degree$).$ She also paid RM$8,500$ for her $67-$year$-$old mother's medical expenses. $8$ She donated RM$26,000$ in medical equipment to an approved healthcare facility. An unabsorbed business loss of RM$14,000$ was carried forward from the previous year. Required: Calculate Aminah's chargeable income for the assessment year $2023.($Every item mentioned in the notes must be included in your computation, regardless of whether an adjustment is required. Where no adjustment is required, indicate 'NIL' in the appropriate column.$)$