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Question 6 Amanda joined ABC Bhd on 1 Jan 2015 as a Finance Executive. In Jan 2022, she had been appointed as a Director. However due to same personal matter, she is resigning on 30 November 2022.

Details of her remunerations and benefits received from the company for the year 2022 were as follows:

1. Her monthly salary was RM15,000 before deducting 9% EPF and the schedular tax deduction of RM1,000 per month.

2. A gratuity of RM120,000 will be paid to her on 30 November 2022.

3. A three-month salary was paid as bonus in July 2022.

4. She was provided with a fully furnished condominium from 2015 until 30 November 2022. The rateable value of the condominium is RM3,500 per month including furniture of RM1,000 per month.

5. The company provided her with a domestic servant with a monthly salary of RM600 since 2006 until 30 November 2022

. 6. She was provided with a Nissan Murano costing RM190,000 for her own use until 30 November 2022.

7. A driver was hired by her since 2016 with a salary of RM1,500 per month, the amount was reimbursed by the company to her.

8. In March 2022, she went for a vacation to Mabul Island, Sabah, which was fully paid by the company including the scuba diving course. (Total expenses for the vacation was RM6,500 inclusive RM2,500 for the scuba diving course).

9. In August 2022, her mother had undergone a heart-bypass surgery at Institute Jantung Negara costing RM50,000. The bill was paid by ABC Bhd.

10. In February 2022, she was offered an option to buy the company's shares at RM3.00 per unit. The market price of the shares at that time was RM5.45 per unit. In March 2022 she exercised the option to buy 25,000 units when the market price was RM7.00 per unit. Few weeks after the acquisition, she sold half of the shares at RM7.10 per unit.

11. She withdrew RM160,000 from unapproved fund of which 60% represents the employer's contribution.

12. Phone bills until October 2022 amounted to RM5,000 was paid by the employer eventhough registered under her name.

13. The entertainment allowance of RM2,000 per month were credited to her account. The amount expended for official duties was RM25,000. Required: Compute the statutory employment income for Amanda for the year of assessment 2022

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