The owner of Lim Trading Sdn Bhd $($a SME$)$ furnished the following details to you in respect of the year of assessment $2022.$

RM

Adjusted income from manufacturing business $130,000$

Balancing charge from disposal of a machine $8,000$

Unabsorbed capital allowance brought forward $7,890$

Capital allowance for the year of assessment $202218,710$

Current year adjusted loss from retail business $(15,000)$

Statutory income from food business $12,000$

Statutory income from interest $20,000$

Cash donation to an approved organization $30,000$

Cost of donation of mooncake to an approved organization $1,000$

Unabsorbed business loss brought forward $(23,400)$

Required:

Compute the Total income of Muhamad Sdn Bhd for the year of assessment $2022$ and the tax

payable.