1. Stephen Ah Thong is a 52 year old Malaysian Tax Resident . HE is the chief executive officer of Sri Aman Sdn Bhd (SASB) since 1 July 2006 . He is paid a salary RM15,000 per month and received a bonus of RM30,000 which was paid on 28 February 2019 . He receives an entertainment allowance of RM3,000 per month . In 2019 , he spent RM12,000 on official entertainment .

In addition , since 2015 , he was given a new car costing RM70,000 for his use . The petrol expenses were borne by SASB . He was given leave passage by the company to Taiwan in February 2019 costing RM 8,500 . He had a heart attack in March 2019 and the employer paid for his medical expenses amounting to RM52,000 .

In January 2019 , SASB offered Stephen the option to acquire 20,000 ordinary shares in the company at a nominal sum of RM1.00 per share . The market value of the shares was RM 4.00 at the time of option . Stephen accepted the option in April and sold the shares at RM 5.20 per share in October 2019 .

He received from SASB an iPhone worth RM5,500 as a gift for xcellence service award .

Further personal details are provided by Mr. Stephen for 2019:

1. Stephen received dividend income of RM 44,000 from Singapore of which 50% was remitted to Malaysia .
2. Stephen is a part time writer and received RM25,000 royalty payment in Malaysia in respect of his book on Business Management .
3. Stephen is married to Julie Wong , A Malaysian tax resident and retired teacher who is physically handicapped after a car accident . She is 51 years old . In 2019 . Julie earned casual income of RM23,000 by contributing newspaper articles .
4. Stephen bought a motorized wheel-chair for his wife for RM8,500 .
5. Stephen and Julie have four children . Their first born daughter , Rihanna aged 23 , is married . The second daughter , Joanne , 20 years is pursuing a medical degree in Australia while the younger son, Raymond , 19 years is pursuing a hotel management degree in a local college . Raymond is physically disabled . Their legally adopted daughter , Janice is studying in a primary school in Kuching .
6. Stephen contributes to Employee Provident Fund at 11% and paid life insurance premium of RM2,900 .
7. He deposited RM8,000 into the Skim Simpanan Pendidikan National (SSPN) for Janice’s education .
8. He spent RM970 on books and purchased a smartphone for Janice for RM2,300 for which he was able to produce receipts .
9. Stephen’s 84 years old father who lives with him , is a resident and has no menas of income for the year .
10. Stephen owns a condominium in Malaysia which he rented out fir RM3000 per month . He incurred RM21,000 on montage interest , RM900 on fire insurance premium and RM1,200 on assessment and quit rent . He also paid management fees of RM480 per month . He also spent RM2,200 on electrical and plumbing repairs and RM20,000 on renovating the kitchen .
11. Stephen donated RM5,000 cash to an approved charitable organization .
12. Julie also received RM3000 per month as government pension and made a cash donation of RM500 to a Government approved social organization .

REQUIRED : In respect of year of assessment 2019 , compute the chargeable income and tax payable for Stephen and Julie respectively , assuming Julie did not elect for combined assessment under sec.45(2)ITA .

Stephen has made a claim for child relief .

NOTE : Indicate Exempt where appropriate .

2. i. James Tan worked with the Lee Kong Ho BHD (LKHB) group of company as an information Technology officer for five year . He left LKHB group of companies to join Alor Start BHD Consultation Service (ASBC) , when he received a better offer . He worked at ASBC for three years , from 1 March 2010 . He later rejoined the LKHB group of companies for another five years , from 1 June 2014 . His employment was terminated in October 2019 when LKHB group of companies underwent a reorganization , whereby he reveived compensation for loss of employment of RM120,000 .

Required : Discuss the tax treatment for the compensation for loss of employment of RM120,000 received by James Tan from LKHB .

ii. Dr Jacquialin Pinochet , a visiting professor from the United State , came to Malaysia to visit a local University on 12 April 2019 , during her sabbatical leave . She worked at the local university giving guest lectures with local academicians on herbal medicine for 45 days . She was paid RM25,000 by the local university . She was in Malaysia for another month during which she visited local destinations .

Required : Would the income received by Dr Jacquialin Pinochet be taxable under the provisions of the ITA ? Provide appropriates reasons for arriving at your answer.

P/S : PLEASE PROVIDE FULL ANSWER AND THE CALCULATION .