Sarah, a Malaysian tax resident, has been working with Juara Sdn. Bhd. since 27 August 2013, until she was retrenched on 29 February 2020. Her final drawn monthly salary is RM11,100. She was paid compensation for loss of employment amounted to RM63,300 and a gratuity of RM21,000. Details of other income for her services with Juara Sdn. Bhd until the end of her service for the current year are as follows:

1. A personal computer worth RM3,000 for her personal use as a wedding gift from her employer.

2. Juara Sdn. Bhd. has operated an unapproved retirement scheme since 1992. On 10 January 2020, the scheme was wound up. Sarah thus received RM55,000 of which, Juara Sdn. Bhd.s contributions of RM33,000, her own contributions of RM22,000 and RM2,756 as interest income earned on total contributions (employers and employees contributions).

3. Until the end of services with Juara Sdn. Bhd, Sarah was provided with a companys car that is more than five years old costing RM91,000 when new, which she was required to share with another employee.

She then commenced employment with Jaya Bhd. in Johor Bahru as an information technology manager on 1 October 2020 with a monthly income of RM9,800. During the first month in Johor, she was provided with accommodation in a hotel and for the following months in a semi furnish bungalow. The details of the accommodation are as follows:

1. Hotel accommodation provided by her employer for the month of October 2020 at a cost of RM200 per day for 31 days.

2. A Semi-furnished accommodation with furniture and air-conditioners for which Jaya Bhd. paid a monthly rental of RM2,200, including RM300 for furnishings. Sarah was required to pay Jaya Bhd. RM1,100 per month towards the cost of this accommodation.

Sarah has a 19-year-old daughter, Shakila, from a previous marriage. Sarah pays for Shakilas studies who are pursuing an accounting degree at the University of Melbourne. Shakila receives RM2,000 per month from a trust fund set up by her grandfather.

Sarah is taking care of a 75-year-old mother who did not receive any income during 2019. In the year, Sarah also makes a payment of RM12,700 towards a course fee incurred on a part-time study in Master of Information Technology undertaken in a recognised institution in Malaysia.

Sarah married her second husband, Salman on 17 January 2020, an Iranian citizen. Salman is 55-year-old has been living in Kuala Lumpur permanently since 2015 and is a resident for Malaysian tax purposes. His income and expenses for the year ended 31 December 2020 is as follows:

1. Salman derived rental income of RM40,330 net of expenses from a property which he holds for investment purposes in Iran. RM20,165 was remitted into his bank account in Malaysia.

2. Salman derived royalty income of RM44,000 received in respect of a textbook paid by a local publisher. He incurred RM7,000 on research and paid RM8,000 on editing his manuscript during the year 2020.

3. Salman paid of RM600 for his broadband subscription, RM1,200 for gym membership and RM700 for zakat.

4. Salman donated RM25,000 to a healthcare facility approved by the relevant authorities for the purchase of kidney dialysis equipment.

Required:

(a) Based on the above information, compute the amount of tax payable by Salman and Sarah for the year of assessment 2020, under joint assessment, assuming Sarah is the one who elects for joint assessments.

(b) Based on the above scenario:

(i) Identify the relevant facts from which qualify Salman and Sarah to elect for joint assessment.

(ii) In your opinion would it be better if Salman and Sarah opted for a separate assessment. Provide your reasons.