State the classes of income as well as the sections in the Income Tax Act, 1967 under which the following persons would be taxed: (i) James is a director of a multi national company. His employer provides him with a fully furnished condominium as well as a Mercedes Benz. (ii) Karthik has written a best seller non-fiction book titled "Thinking Out of The Box'. The Orange Publishing Company has decided to publish the book and has paid him a fee of RM100,000. Seeta has an online business selling cakes and cookies. For the Year of Assessment 2021 the profit derived from this business was RM90.000 (iv) Benedict Van Manfeld, who is a Netherlands resident, is an expert in valuing diamonds. Gaurik Jewellers who are based in Penang have invited Benedict to their business premises to provide valuation services for which the company paid him RM30,000 (v) Aini sells Avon products during her free time. She received a commission of RM500 for the month of February 2021. (10 marks)