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Question 2 Mary age 45 years old was employed as a Financial Controller in Amada San Bhd since 1 November 2017. She resigned voluntarily from the company on 31 July 2024. Details of incomes and benefits enjoyed as well as expenses incurred by Mary in 2024 are as follows: 1 . Monthly salary of RM8,010 (after deducting employee's EPF contributions of 11%). 2. Petrol allowance of RM1,000 per month. 3. Entertainment allowance of RM1,350 per month. 4. Bonus amounting to RM6,000. 5 . Childcare allowance of RM700 per month. 6. A semi-furnished apartment with air conditioning, carpets and curtains. Amada Sdn Bhd paid a monthly rental of RM2,500 inclusive of furniture value RM500. 7 . A seven-year-old Nissan Cefire, which cost RM165,000 (when new) and a driver. The company pays RM650 per month for the driver. 8 . A servant with a salary of RM450 per month paid by the employer. 9. The company incurred the following expenses for her holidays with her husband: Taiwan Pulau Langkawi Air ticket RM8,000 RM1,500 Lodging RM5,000 RM2,000 Food RM3,000 RM1,000 10. Mary incurred RM3,000 and RM4,500 for petrol expenses and entertainment expenses respectively. This sum was fully expensed in carrying out her official duties. 11. Mary was paid gratuity of RM35,000 and compensation for loss of employment amounted to RM45,000 12. Mary withdrew RM40,000 from an unapproved fund (70% of the fund was contributed by Amada Sdn Bhd) Required: Calculate the statutory employment income for Mary for the year of assessment 2024. (20 marks)