QUESTION 5 James and Carol are husband and wife. James is disabled. The income and expenses of James and Carol for the year ended 31 December 2021 are as follows: James Employment - Salary Carol RM 35,000 Partnership business - Statutory income 4,350 Employment - Salary 16,600 3,000 Travelling allowance James incurred expenses as follows: Donation to an approved institution 2,600 Contributions to Employees Provident Fund 3,850 Medical examination for self 750 Medical expenses for his father 1,300 Fees for his part-time course in Islamic financing at a university in Kuala Lumpur, recognised by the Government 1,100 Carol incurred expenses as follows: Contributions to Employees Provident Fund 2,156 Medical expense on cancer treatment for herself 2,700 Medical expenses for her mother 900 Basic supporting equipment for her disabled father 3,600 Travelling expenses incurred in the course of her work 4,000 Required: Calculate tax payable for the YA2021 for: (a) Carol (Thiwya Srice) (b) James; and (Kajendhiran)