Question 4 Ishak has been employed as a manager with Malim Utama Sdn. Bhd. for many years. He resigned on 31 December 2017. His income for the year ended 31 December 2017 is as follows: Ishak was provided with the following benefits for the year ended 31 December 2017: 1. He and his family were provided with holidays to various local resorts and a trip to Tianjin by Malim Utama Sdn. Bhd, which incurred the following expenses: 2. He received travelling allowances and entertainment allowances. However, his travelling expenses for the year amounted to RM22,823.00, and he also incurred RM15,500.00 on entertaining clients during the year. 3. He was provided with a gardener for 9 months. The monthly salary of RM600.00 was paid by the company. 4. He was provided with a car (costing RM109,000.00 when new) for six months in 2017, and petrol amounting to RM8,500.00. 5. He employed a maid solely for his family's use at RM700.00 per month starting from 1 April 2017 until he resigned. Malim Utama Sdn. Bhd. paid the maid's salaries. 6. Malim Utama Sdn. Bhd. provided medical benefits for Ishak and his family costing RM9,500.00. 7. Starting from 1 January 2017, Malim Utama Sdn. Bhd. rented a fully furnished six-room bungalow in Kuala Lumpur for RM12,500.00 per month (inclusive of furniture at RM4,000,00) for Ishak. Two of the rooms in the house were not used by Ishak but reserved for the use of the company's clients. These two rooms were not furnished. Required: Compute aggregate income for the YA 2017