Ms. Shanti receives a salary of RM 10,000 per month as a communication executive with RK Management Sdn Bhd. She is given an accommodation for one year for which the employer pays RM50,000 per annum. The accommodation is semi-furnished and the furnishing rental is RM4,200 per annum. She is provided a travelling allowance in total of RM36,000 as well as golf club membership fees of RM12,000 and loan subsidy interest of RM12,000. She was given a trip to Langkawi 3 costing the company RM8,000 and an overseas trip to the United States costing RM12,000 (flight ticket and insurance). She also enjoyed new proton X50, cost of RM110,000, however, the fuel was borne by herself. During the year, she exercised an ESOS thus acquiring 10,000 shares in the employer's company for RM3.00 each. The market value at the date of offer in January 2023 was 6.00 while the value at the time of the exercise of the option in February 2023 was RM14.00 Required Determine Ms. Shanti's gross income from employment for the year of assessment 2023.