Sabri and Rin live in the suburbs of Kuala Lumpur with their four (4) children. Sabri works as an Information Technology (IT) Manager in a private company and Rin works as an administrative officer with the Ministry of Tourism Kuala Lumpur. Details of children: Eldest - studying in UniKL for Bachelor in Information Technology Second - studying in UiTM Dengkil for Asasi program Third and fourth - twins, 3 years old The following were details of their income and expenses in 2022: Sabri's gross salary was RM10,500 monthly with EPF of RM945 monthly and monthly tax deduction (MTD) of RM1,008.35. Meanwhile, Rin's gross salary was RM4,500 monthly and she had to pay monthly tax of RM63.35. Donations to an approved institution - RM500 Certified carer expenses on Sabri's ailing mother - RM500 a month The twins were sent to a registered day care centre at RM600 per child Fees for Sabri's Master of Data Science at Universiti Malaya - RM18,900 per semester (March and September) Books for self and children - RM500 Bought sports equipment - dumbbell set at RM200 Bought 2 badminton rackets (Yonex) totalling RM220 Bought 2 swimming suits for wife and child totalling RM540 Internet subscription at RM150 per month Sabri purchased a MacBook Air laptop for himself to use during work from home (WFH) costing RM4,399. It was purchased on 1 August 2022. SSPN-i monthly deposit for the twins at RM100 each Sabri paid premium of RM300 per month for life insurance (Takaful Keluarga) Sabri also paid medical insurance of RM300 per month to cover his wife and children Sabri contributed to SOCSO a monthly contribution of RM19.75 Sabri paid for accommodation at LEGOLAND Hotel on a short vacation in Johor in June 2022. He paid RM899 per night for a room package of 4 persons. The family stayed for two (2) nights. Total zakat paid by Sabri and Rin for the year 2022 was RM2,000 for both zakat on salaries and zakat fitrah. Given the tax relief for resident individuals and marginal tax rate in the Appendix, calculate the income tax payable for the year of assessment 2022 by Sabri and Rin if they chose joint assessment