You have been appointed as the tax agent to Dato Idham, a successful entrepreneur who owns two sole proprietorship businesses and a major shareholder in several private limited companies. Dato Idham is providing you with information relating to him and his family for you to compute his income tax payable and help him with submission of tax return. He also wants you to do income tax computations for his two wives, Datin Melissa and Puan Isabella.

Dato Idham

1. Dato Idham, 58 years old, is the sole proprietor to Exventure Enterprise, a retailer of extreme sports and adventure gear items. Below is the statement of profit for the business for the year 2019:

		Note	RM
Sales			8,217,430
Less:	Cost of sales	(a)	(4,378,220)
Gross profit			3,839,210
Add:	Other income
	Income from fixed deposits		181,290
Less:	Staff remuneration	(b)	(748,750)
	Rental	(c)	(63,500)
	Fees	(d)	(7,400)
	Finance cost	(e)	(32,400)

Insurance	(f)	(29,840)
Bad debt expense	(g)	(15,000)
Traveling expenses	(h)	(46,360)
Marketing	(i)	(212,940)
Depreciation	(j)	(120,000)
Approved donation	(k)	(50,000)
Profit before tax		2,694,310

Notes to the account:

1. Included in the cost of sales is insurance premium on goods imported from China amounted to RM4,380.
2. Staff remuneration includes Dato Idhams remuneration of RM235,000.
3. RM24,00 of the rental is for office rental while the balance is for the retail outlet.
4. Included in fees are RM500 for renewal of business license and RM1,400 for traffic fines.
5. Finance cost is for a RM800,000 loan taken by Dato Idham. RM500,000 of the loan was used to support working capital, while the balance was invested in short term fixed deposit.
6. RM8,450 of the insurance is for keyman term life insurance policy of Dato Idham, and the balance is for staff medical insurance coverage.
7. The business makes cash sales only, so there is no trade debtor. The bad debt expense is from a loan to a former employee.
8. Included in travelling expenses is lease rental of a passenger car used for business purpose, amounted to RM3,400 per month. The car costs RM280,000, and was first leased on March 2018.
9. Included in marketing are entertainment allowances paid to marketing staff amounted to RM31,600, and advertisement on billboards amounted to RM83,680.
10. Depreciation is provided for the following assets: