This scenario relates to two requirements.

Ayesha is married to Rosli. Both are Malaysian citizens and tax residents. Ayesha operates two businesses and has an investment in a property in Malaysia. Rosli is employed as agraphic engineer for a computer company.

Relevant details for Ayesha and Rosli for the year ending 31 December 2022 are provided below:

Ayesha:

		RM
(1)	Online baking classes business:
	Adjusted income	1,263,000
	Balancing charge	26,000
	Capital allowances	31,000
(2)	Restaurant business:
	Adjusted loss	38,000
(3)	Rental income from apartment:
	Gross rental income	127,000
	Interest expense on bank loan	10,500
	Assessments	1,500
(4)	Other relevant details:
	She paid RM4,000 for an internet subscription and RM1,000 for printed newspapers.
	She paid RM4,100 for her medical insurance.

Rosli:

(1)	His gross salary for the year is RM120,000
(2)	Roslis employer provided him with a six year-old car which cost RM90,000 when new. Fuel was also provided.
(3)	Roslis employers and his contribution to Social Security Organisation (SOCSO) was at 2% and 1% on gross salary respectively.
(4)	Other details relevant for the year:
	(i) Rosli received interest income of RM2,000 from placing funds on fixed deposit in a local bank.
	(ii) Rosli paid a cash donation of RM24,000 to Save Health, an approved charitable organisation.

Other information:

1. They have 3 children (below 18 but one is disabled since birth).
2. Ayesha bought a wheelchair for her disabled son cost RM5,200.
3. Ayesha claimed child relief for Year of Assessment 2022.

Required:

Compute the chargeable income and income tax payable by Ayesha and Rosli for the year of assessment 2022 if they opt for separate assessment.

(15 marks)

Note: You should list all sources of income referred to in the question, and all personal reliefs available to Ayesha and Rosli, indicating by the use of zero (0) any item which does not impact the calculation.