Unifi internet subscription (RM98 x 12 month) =RM1,176. nan Purchase of a laptop (Sept 2020) for Johan at a cost of RM4,000. Purchase of golf set RM6,000 Private Retirement Scheme (PRS) voluntary contribution of RM6,000. Purchase of adjustable bed for Siti RM9,000. Paid of alimony to his ex-wife RM6,000. Zakat amounted RM3,600 Child Care Centre RM400/month = RM4,800 Traveling to Langkawi Island with family: Hotel 5 days and 4 nights - RM2,400 Farah incurred these expenses in year 2020 (all receipts are available): Medical expenses of RM2,500 spent on her mother's medical expenses. Paid a medical insurance totaling RM1,200 for the whole year. Farah had a cancer related surgery costing RM10,000. Purchase of books and magazines for her reference totaled RM2,40. Purchase of a smartphone (June 2020) at a cost of RM2,000. Purchase of a tablet (Dec 2020) for Borhan at a cost of RM600. Private Retirement Scheme (PRS) voluntary contribution of RM3,000. Net saving in National Education Saving Scheme Deposit of RM2,000 for Nurul. Purchase of automatic wheelchair for Siti RM4,800. Purchase of breastfeeding equipment RM1,800. Purchase of two badminton racket, RM300 Zakat amounted RM1,200 Traveling to Langkawi Island with family. Flight tickets for 6 persons - RM1,200 Compute the tax payable for the year of assessment 2020 if both Azlan and Farah are separately assessed. (20 Marks) A. Explain the differences between chargeable income, tax reliefs, exempt income, tax payable and tax rebates in Malaysian context. (5 marks) B. Mr. Azlan is a branch manager in CTX bank, Sungai Besi, Kuala Lumpur. He is happily married to a "public-school" teacher (Farah) and has four children's, age 20, 16, 13 years old and eight months. The eldest son Johan is currently enrolled bachelor's degree in software engineering at National University, Bangi, Selangor. The youngest daughter, Nurul in childcare center. The other two children, Borhan and Siti are still schooling. Siti is physically challenged and has been classified as disabled. Azlan has applied to claim the child relief. In 2020, he had a monthly income of RM20,000. During the year, he received a bonus of three- month. In addition, he also collected monthly rental income of RM4,000 from his two apartments. Azlan monthly income is subject to Employee Provident Fund (EPF) deductions of 11%. In 2020, Azlan contributed to the SOCSO amounted RM600.00. His wife, Farah earns a salary of RM 4,000 per month. During the year, she received one-month bonus. Azlan incurred these expenses in year 2020 (all receipts are available): Medical expenses of RM10,500 spent on his parents' operation and treatment. Paid a medical insurance totaling RM3,000 for the whole year. Paid a life insurance totaling RM3,000 for the whole year. Net saving in National Education Saving Scheme Deposit of RM8,000 for Borhan Unifi internet subscription (RM98 x 12 month) =RM1,176. Purchase of a laptop (Sept 2020) for Johan at a cost of RM4,000. Purchase of golf set RM6,000 Private Retirement Scheme (PRS) voluntary contribution of RM6,000. Purchase of adjustable bed for Siti RM9,000. Paid of alimony to his ex-wife RM6,000. Zakat amounted RM3,600 . Child Care Centre RM400/month = RM4,800 Traveling to Langkawi Island with family: Hotel 5 days and 4 nights RM2,400 Farah incurred these expenses in year 2020 (all receipts are available): Medical expenses of RM2,500 spent on her mother's medical expenses. Paid a medical insurance totaling RM1,200 for the whole year. Gene