Question 2Q4 (a) Mr. Kiran Oza (Kiran) the sole-proprietor of a food catering business, provided the following information for the year ended 31 December 2018. Notes: The expenditure of RM2,095,000 includes the following charges: 1. Salary of RM 60,000 paid to the owner, Kiran. 2. Motor vehicle expenses amounted to RM60,000 and includes the driver's salary. The inland Revenue Board has aocepted that one quarter of the expenses are attributable to private. purposes. 3. During the year Kiran incurred RM18,000 on a leave passage for him and his family to Singapore. 4. Other expenses include depreciation of RU10.000 and a cash donations to the State Government of RM28,000. 5. The balance of RM 1,919,000 are revenue expenses incurred wholly and exclusivoly in the carrying on of the business. 6. Kiran recelves director's fee in Company A. He contributed 11% of the foes to the Employee's Providont Fund. A total of RM90,000 was deducted from the foes for the monthly tar deductions under the ITA. Required (i) With reference to the ITA, compute the total income of Mr Kiran Oza for the year of assessment 2018 (10 mars) (ii) With reterence to the ITA. explain to Mr Kiran Oza the treatment of unabsorbed capitat allowance and unabsorbed business loss in arriving at the total inceme for the year of assessment 2018. (4 maks)