Shazana, the manager of the Terengganu branch of Tanjung Pelepas (a controlled company), was transferred to Kuantan as a director on 1 January 2021. She does not own any shares in the company. Her remuneration from 1 January to 30 November 2021 are as follows: RM Salary Travelling allowance Entertainment allowance 135,000 26,400 4,500 The following expenses of Shazana were borne by the company: 1) Travelling costs and freight charges of RM2,500 to relocate Shazana from Terengganu to Kuantan. ) Accommodation at a hotel in Kuantan from 1 January to 31 March 2021 costing RM22,500. in) Accommodation in a semi furnished condominium rented by the company from 1 April 2021 to 31 December 2021 at RM7,500 per month, out of which RM1,500 is for furniture. Shazana has to reimburse the company RM2,000 per month for the accommodation. The furnishing comprises furniture in the lounge and the dining room and air conditioners. iv) Salary of a gardener who has been employed by the company at RM320 per month from 1 April 2021. v) On 1 January 2017, Shazana received a 10 year non transferable option to purchase 10,000 shares at RM4.50 each when the market value was RM7.80 per share. Shazana. exercise the option on 1 June 2021 when the share price rose to RM10.00 per share. vi) Reimbursement of RM700, the monthly salary of domestic servant employed by Shazana beginning from 1 April 2021. vii) Telephone bills of RM1,400. viti) A new car costing RM105,000 was provided to Shazana for her use from 1 April 2021 along with fuel. Total cost of the fuel was RM3,300. ix) Reimbursement of RM8,200 for the salary of the driver employed by Shazana from 1 March to 31 December 2021. x) On 10 June 2021, the company purchased a new computer costing RM2,800 as a gift to Shazana for her personal use. xi) Shazana daims the following deductions for the year 2021. a. Entertainment expenses amounting to RM14,833 incurred on the purchase of hampers as gifts to her company's clients during the festive seasons. b. House rental of RM18,000 paid to her employer. c. Taxi fares of RM2,880 from the hotel to her office, to and fro. xii) Leave passage to London amounting to RM9,500 (air ticket RM2,000) as a gift for her excellent service. xili) On 1 December 2021, at the age of 50, Shazana decided to retire and received a gratuity payment of RM150,000. She has been working with Tanjung Pelepas since 1 July 2014. 1 Required: Compute Shazana's statutory income from employment for the year of assessment 2021