The statement of profit and loss of the partnership, Anita and Salwa Auditing, for the year ended 30 September 2021 is as follows.

	RM	RM
Gross income		300,000
Less: Revenue expenses (all tax deductible)		(90,000)
Depreciation		(25,000)
Partners salary
Anita	25,000
Salwa	15,000	(40,000)
		145,000
Interest on capital contribution
Anita	1,500
Salwa	1,000	(2500)
		142,500
Private expenses
Anita	3,500
Salwa	5,500	(9,000)
		133,500

Anita and Salwa each share partnership profit in equal proportion.

Capital allowance for the year of assessment 2020 amounted to RM30,000.

Required:

1. Compute the Statutory Income in respect of the partnership business for individual partners Anita and Salwa.