Steven Yap earns a gross salary of RM76,800 per annum as an Engineer. In the beginning of the year 2019, he inherited a commercial shop-lot in Petaling Jaya from his father worth RM857,000. He was able to rent out the shop-lot from March 2019 for RM5,000 per month. What would be Steven Yaps gross income that would be subject to tax for the year of assessment 2019.

A.

RM 121,800

B.

RM 136,800

C.

RM 76,800

D.

RM 935,000

E.

RM 978,800