Question 6

LDW Sdn. Bhd, (company) deals with installation of pumps for construction works. For the year ended 31 December 2020, the company provides you with the following information:

	RM
Aggregate income	400,000,000
Cash donation to Hospital Universiti Kebangsaan Malaysia (HUKM), an approved organization in January 2020	10,000,000
Cash donation to State Government of Selangor	20,000,000
Sponsor 40 shoes to Formula 1, an approved sport activity by MOF	2,000,000
Cash donation to Back to School after Covid19, a project of national interest approved by the Minister of Finance in December 2020	35,000,000
Donations of Artefact, manuscript, or painting to government	5,000,000
Cash donation to public or school libraries, institutions of higher education libraries S44(8)	200,000
Cash donation for Provision of facilities in public places for disabled person	500,000
Cash donation for Medical equipment to approved healthcare facility	500,000
Donation painting to national or state art gallery	250,000
Zakat Perniagaan	20,000,000
Donation school uniform to Perlis State Government	1,000,000
Donation 10 trucks value RM500,000 to Majlis Perbandaran Subang Jaya	500,000

Required:

Computed the chargeable income for LDW Sdn. Bhd. for YA 2020 .

[6 marks]