Mr$.$ Kuhanesh resigned from Yizong Sdn$.$ Bhd$.$ On $31$ January $2022.$ He received the following on $31$

January $2022$:

RM

Salary for January $202215,000$

Bonus for $2021($Received in $2022)10,000$

Thereafter, he became a partner of an event$-$organising business. For the year of assessment $2022,$ his share of the partnership profit was RM $20,000$ whilst his share of the partnership$’$s capital allowance was RM $9,500.$

During the year ended $31$ December $2022,$ Mr$.$ Kuhanesh acquired a shop and the followings are the

record of rental income and expenses:

RM

Rental received $21,600$

Mortgage interest $(9,600)$

Quit rent and assessment $(3,000)$

Purchase of a new fridge $(1,500)$ 

Net rental profit $7,500$ 

Other information relating to the year ended $31$ December $2020$ is as follows:

RM

Net dividend from a Malaysia company $1,250$

Interest from RHB bank saving account $2,120$

A new i phone X $6,000$

Personal medical insurance premium $2,200$

Contribution to EPF and SOCSO $($RM$800)3,800$

Approved donation $5,000$

Required:

Compute Mr$.$ Kuhanesh's Chargeable income and income tax payable for the year of assessment$\mathrm{ 2}022.($Total $45$ marks$)$