Question marks$]$

Dr$.$ Razman retired as a senior lecturer from local university upon reaching the age of $60$ years on $1$ June $2021.$ He owns two units of shop lot located in Seremban $2$ and Seremban $3.$ He did not provide maintenance or support services comprehensively and actively for the shop lot in Seremban $2.$ However, he provided maintenance or support services comprehensively and actively for shop lot in Seremban $3.$ He reported the following receipts and expenses related to his rental income throughout the year of assessment $2021.$

Item

Salary $($Jan $-$ Mar$)$

Leave pay $($Apr $-$ May$)$

Pension $($Jun $-$ Dec$)$

Gratuity

RM

$30,000$

$20,000$

$35,000$

$50,000$

Dividend:

Gamuda Bhd

$3,500$

Interest:

Saving from Maybank $($licensed under FSA $2013)$

Loan to his relative

$2,100$

$10,000$

Rental $($January to June$)$

$12,000$

Expenses:

Legal fee for tenant agreement

Advertising cost

Repair $($carried out in August $2021)$

Replacement of damaged grill $($carried out in August $2021)$

Bank interest $($annual$)6,000$

$u=3,000$

$1,200$

Assessment $(annual)1,400\frac{1}{2}=100,6,000$

$1,400$

a$)$ Shop lot in Seremban $3(11^{st}$ tenant