Zaici is married to Rania, fifteen years ago and are blessed with two children. He also has three children from his past marriage which are all under his custody. His children are: 20 years old, single, pursuing her Master of Forensic at UITM Shah Alano Dania and being sponsored under Mx Braio, programme introduced by Ministry of Education 24 years old, single, a full-time student in Universiti Kebangsaan Malaysia Danish and working part-time at night as tutor in one of the tuition centres in Bangi since February 2018 with salary of RM1,200 a month 21 years old, single, serving under article ship in one of the law firm in Dani Kota Kinabalu Tasha 14 years old, physically disabled, schooling at Sekolah Khas in Likas. Taha 8 years old, schooling at Sekolah Kebangsaan. Likas Zaici and Rania details of income for basis year of 2019 are as follows: Zaici He has been appointed as a retail manager of Bemas Bhd in Kota Kinabalu since 1 February 2011. Bernas Bhd restructured its business operation in 2019 and Zaidi was retrenched on 31 July 2019. He was paid compensation for loss of employment of RM200,000. Details of his remuneration for 2019 are as follows: a. Net salary of RM9,300 per month after deducting EPF at the rate of 11% b. Bonus equivalent to two months salary. Zaid's monthly traveling and entertainment allowances were of RM2,250 and RM2.700 respectively. c. An unfurnished condominium was provided to Zaici until 31 July 2019. The condominium rental paid by the employer was RM1,500 per month.|| d. A brand-new Honda Accord costing RM180,000 was provided to Zaid, since his first day with the company until 31 July 2010. A servant and a driver were provided to Zaici until 31 July 2019. They were each paid RM1,000 per month by Bernas Bhd. f. Zaici and his wife went for a vacation in France and Pulau Pinang in May 2019. The following expenses were paid by Beras Bhd: Destinations Airfare (RM) Hotel (RM) Food (RM) France 15,000 9,500 2.000 Pulau Pinang 3,500 2,500 2.000 g. Zaici incurred entertainment expenses of RM8.200 and traveling expenses of RM10,000 in carrying out his official duties. On 1 August 2019, he joined his brother's company as a director of controlled company. Below are the income and benefits received during the year 2019: a. Monthly director fees of RM15,000. b. Corporate membership to the Sutera. Hacbac Golf Club, both entrance fee of RM3,450 and monthly subscription fee of RM500 were paid by company. c. Medical and dental expenses for Zaici and his family for the year 2019 was RM2.800. d. Tuition fees of RM5,000 was paid by the company for his son's education in private college. e. The company provided him a fully furnished bungalow with a monthly rental value of RM3,600, inclusive of RM750 for monthly furniture rental, effective from 1 August 2019. f. Reimbursement of salary of RM800 per month for a domestic servant employed by Zaici g. A gardener with a salary of RM700 per month was paid by the company. h. Income from other sources: Interest from Maybank RM3,500. i. Zaici also owned a stationary shop in Putatan Sabah. The following are the information which relate to his stationary shop business: Adjusted business income RM 80.000 Capital allowance (current year) 10,000 Capital allowance (brought forward) A 000 Balancing charge 7 000 Rania 1. Receiving gross basic monthly salary amounting to RM5,600 and fixed allowance of RM1,200 from her job as pharmacist EPF is deducted at 12%. Ranis made zakat deduction RM100 per month. 2. Dividend income from Pharmaciaga (M) Bhd (single tier) amounting to RM3,000. 3. Received RM30,000 for the commercialization of her scientific research finding. The research is conducted in collaboration with Ministry Science, Technology and Environment Additional information: Rania Zaici Paid RM5,000 to Private Retirement Scheme Approved by the Securities Commission. i. Retirement benefit Donations Cash donation of RM3,000 to Sekolah Khas Libas. Cash donation to Sekolah Kebangsaan. Likas's library RM2.000 Education fee and iii. Rania spent RM500 for newspaper subscriptions fee. reading materials iv. Supporting equipment Zaici spent RM4,500 on fee for his part time master's in business administration at UiTM Sabah. Zaici bought new wheelchair for Tasha costing RM5,000. Zaici bought one unit of Apple Mac computer costing RM8.000 in January 2019. Mother's surgery costing RM7,800 and Tasha's medical check-up costing RM600. V. Computer check-up vi. Medical expenses Full medical 1 Malaysia RM100. vii. Insurance Rania paid RM4,400 life premium and RM12,000 medical insurance premium for children. viii. Alimony payments Made alimony payments to his ex- wife RM1,000 per month. REQUIRED: Compute the amount of TAX PAYABLE by Zairi and Rania for the year of assessment 2019. Both had agreed to separately assess. (50 Marks) Note: Please use the schedule for year of assessment 2019 and any rebates or relief based on the year 2019. Show all working calculations. Zaici is married to Rania, fifteen years ago and are blessed with two children. He also has three children from his past marriage which are all under his custody. His children are: 20 years old, single, pursuing her Master of Forensic at UITM Shah Alano Dania and being sponsored under Mx Braio, programme introduced by Ministry of Education 24 years old, single, a full-time student in Universiti Kebangsaan Malaysia Danish and working part-time at night as tutor in one of the tuition centres in Bangi since February 2018 with salary of RM1,200 a month 21 years old, single, serving under article ship in one of the law firm in Dani Kota Kinabalu Tasha 14 years old, physically disabled, schooling at Sekolah Khas in Likas. Taha 8 years old, schooling at Sekolah Kebangsaan. Likas Zaici and Rania details of income for basis year of 2019 are as follows: Zaici He has been appointed as a retail manager of Bemas Bhd in Kota Kinabalu since 1 February 2011. Bernas Bhd restructured its business operation in 2019 and Zaidi was retrenched on 31 July 2019. He was paid compensation for loss of employment of RM200,000. Details of his remuneration for 2019 are as follows: a. Net salary of RM9,300 per month after deducting EPF at the rate of 11% b. Bonus equivalent to two months salary. Zaid's monthly traveling and entertainment allowances were of RM2,250 and RM2.700 respectively. c. An unfurnished condominium was provided to Zaici until 31 July 2019. The condominium rental paid by the employer was RM1,500 per month.|| d. A brand-new Honda Accord costing RM180,000 was provided to Zaid, since his first day with the company until 31 July 2010. A servant and a driver were provided to Zaici until 31 July 2019. They were each paid RM1,000 per month by Bernas Bhd. f. Zaici and his wife went for a vacation in France and Pulau Pinang in May 2019. The following expenses were paid by Beras Bhd: Destinations Airfare (RM) Hotel (RM) Food (RM) France 15,000 9,500 2.000 Pulau Pinang 3,500 2,500 2.000 g. Zaici incurred entertainment expenses of RM8.200 and traveling expenses of RM10,000 in carrying out his official duties. On 1 August 2019, he joined his brother's company as a director of controlled company. Below are the income and benefits received during the year 2019: a. Monthly director fees of RM15,000. b. Corporate membership to the Sutera. Hacbac Golf Club, both entrance fee of RM3,450 and monthly subscription fee of RM500 were paid by company. c. Medical and dental expenses for Zaici and his family for the year 2019 was RM2.800. d. Tuition fees of RM5,000 was paid by the company for his son's education in private college. e. The company provided him a fully furnished bungalow with a monthly rental value of RM3,600, inclusive of RM750 for monthly furniture rental, effective from 1 August 2019. f. Reimbursement of salary of RM800 per month for a domestic servant employed by Zaici g. A gardener with a salary of RM700 per month was paid by the company. h. Income from other sources: Interest from Maybank RM3,500. i. Zaici also owned a stationary shop in Putatan Sabah. The following are the information which relate to his stationary shop business: Adjusted business income RM 80.000 Capital allowance (current year) 10,000 Capital allowance (brought forward) A 000 Balancing charge 7 000 Rania 1. Receiving gross basic monthly salary amounting to RM5,600 and fixed allowance of RM1,200 from her job as pharmacist EPF is deducted at 12%. Ranis made zakat deduction RM100 per month. 2. Dividend income from Pharmaciaga (M) Bhd (single tier) amounting to RM3,000. 3. Received RM30,000 for the commercialization of her scientific research finding. The research is conducted in collaboration with Ministry Science, Technology and Environment Additional information: Rania Zaici Paid RM5,000 to Private Retirement Scheme Approved by the Securities Commission. i. Retirement benefit Donations Cash donation of RM3,000 to Sekolah Khas Libas. Cash donation to Sekolah Kebangsaan. Likas's library RM2.000 Education fee and iii. Rania spent RM500 for newspaper subscriptions fee. reading materials iv. Supporting equipment Zaici spent RM4,500 on fee for his part time master's in business administration at UiTM Sabah. Zaici bought new wheelchair for Tasha costing RM5,000. Zaici bought one unit of Apple Mac computer costing RM8.000 in January 2019. Mother's surgery costing RM7,800 and Tasha's medical check-up costing RM600. V. Computer check-up vi. Medical expenses Full medical 1 Malaysia RM100. vii. Insurance Rania paid RM4,400 life premium and RM12,000 medical insurance premium for children. viii. Alimony payments Made alimony payments to his ex- wife RM1,000 per month. REQUIRED: Compute the amount of TAX PAYABLE by Zairi and Rania for the year of assessment 2019. Both had agreed to separately assess. (50 Marks) Note: Please use the schedule for year of assessment 2019 and any rebates or relief based on the year 2019. Show all working calculations