During the year, Man Lee withdrew RM$29,000$ from an unapproved pension fund contributed by the company, including its interest. In January $2023$ Man Lee made a cash donation to an approved institution amounting RM$8,000.$

Man Lee's wife is a housewife. They have four children; aged $21,18,15$ and $4$ respectively. The eldest is in higher education, the second in preparatory course and the third is in secondary school. The youngest child has undergone assessment of intellectual disability costing RM$500.$ It was confirmed the child is having an autism spectrum disorder, hence the OKU card was immediately applied. The child was enrolled in an early intervention program for the autism costing RM$450$ per month commencing May $2023.$

The family spend RM$130$ on Covid$-19$ detection test kits during the year. Man Lee also spend RM$7,000$ on medical expenses not covered by the company, on the accident he had at the factory as well as RM$6,500$ on wheelchair. Monthly insurance premium for medical of the family is RM$300.$ Deposit to SSPN per month was RM$200$ with RM$3,000$ was being withdraw for the children education fee during the year. The family spend RM$3,000$ for a laptop and RM$700$ for sport registration and court rental during the year.

Required:

Compute Man Lee's tax liability for the year of assessment $($YA$)2023.$ Indicate the relevant tax section in the computation.