Question 3 Mr. Jefrey Kamal is a single father with 5 children. Two of his children are studying in a university and the other three are studying in the primary and secondary schools. One of his children who is studying in a secondary school is disabled. Currently, Mr. Jefrey is working as a director at JK Engineering Berhad. For the year ended 31 December 2022, he received the following employment income and benefits from the company. Salary Bonus Entertainment Allowance Parking allowance Dental and Medical Allowance RM 35,000 per month 2 months' salary 1,000 per month 2,400 annually 10,000 annually He was given by the company a fully furnished bungalow house to reside with a gardener and a domestic servant. The rental for the house was RM6,000 per month, including RM1,000 for furniture. For the year ended 31 December 2022, he paid for hid parent's medical expenses amounted RM10,000. He also bought education takaful for his children and paid annual premium of RM2,400 each child. On top of that, he also paid a monthly subscription of internet worth RM 200 per month. Mr. Jefrey paid RM60,000 zakat on income for the year 2022 and he saved RM12,000 in the Skim Simpanan Pendidikan Nasional (SSPN) for his children. She also contributed 11% of his salary in EPF and RM12,000 takaful contribution. In 2022, his monthly salary deduction for tax totalled up to RM35,000 in 2022. In addition, Mr. Jefrey bought a new laptop for his son worth RM4,000 and purchased books worth RM2,400 during the year. He also wanted to practice a healthy lifestyle and hence purchased a treadmill machine for the family for RM3,000. In December 2022, he brought his family for a vacation in Sabah and paid RM1,400 for the hotel accommodation. Required: a) Calculate Mr. Jefrey's total employment income for 2022. (6 Marks) b) What is Mr. Jefrey chargeable income and tax payable or rebate for the year 2022 (show all your workings). (14 Marks) (Total: 20 Marks)