- The accommodation is furnished with full furniture. - Under the employment agree Halim would entitle to received additional fees by contribution oversea consultant project. In 2019, the total amount received RM70,000. - Halim wife, Helen who a full-time household but she received a total rental income of RM40,000 in 2019. She opt for joint assessement. - They have 3 children. kiki 2 years old, Halim will send her to child care during the weekday, Mimi who study in primary school with tuition fee RM500 per month. The elder son, James just enrolls in UCSI Diploma program with an awarded scholarship for program fees. - Paid medical insurance for 2018 and 2019, total RM4,000 for RM2,000 each year. - Buy a computer for James RM2,000 and subscribe home internal RM100 per month. - He also contributes EPF and socso as standard requested my Malaysian government. - Taking care for his own mother and also for Helen parent. Required: (a) Compute the tax payable for Mr. Halim. (b) Indicate the benefit of resident status. (c) what is the tax treatement if non-resident status? (d) Explain to Halim, how he could improve his taxable liability