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(a) Mr Kumar owns two condominium properties in Seremban, Negeri Sembilan. One of the property he lets out to his brother, Mr Kaur at RM 24,000 per annum. Mr Kaur paid a utility deposit equivalent to one month rent, and a month rent paid in advance to Mr Kumar. Mr Kaur is the forth tenant. During the year 2021, Mr Kumar incurred the following expenses in respect of the house: RM Quit rent and assessment 1,300 Repairs and maintenance -on the house 2,300 -upkeep of the compound 500 Housing loan interest 5,000 Renovation of kitchen 38,000 Legal expense for defending title 7,000 Legal expense for collecting rent from former tenant (tenant 4,000 before Mr Kaur) Installation of CCTV on the car porch 2,000 Replacement of an old 1HP air conditioner with a 2HP air 2,900 conditioner Gain from disposal of old 1 HP air conditioner 500 Fire and theft insurance 1,230 *HP = horse power Mr Kumar also have another condominium nearby where he and families currently lived in. The annual value for the condominium is RM260,000. He also incurred assessment fee of RM620 per annum, extension of kitchen of RM10,000 and residential management fee of RM500 per annum. Required: Compute the adjusted income from rental source(s) for Mr Kumar for the year of assessment 2021. (a) Mr Kumar owns two condominium properties in Seremban, Negeri Sembilan. One of the property he lets out to his brother, Mr Kaur at RM 24,000 per annum. Mr Kaur paid a utility deposit equivalent to one month rent, and a month rent paid in advance to Mr Kumar. Mr Kaur is the forth tenant. During the year 2021, Mr Kumar incurred the following expenses in respect of the house: RM Quit rent and assessment 1,300 Repairs and maintenance -on the house 2,300 -upkeep of the compound 500 Housing loan interest 5,000 Renovation of kitchen 38,000 Legal expense for defending title 7,000 Legal expense for collecting rent from former tenant (tenant 4,000 before Mr Kaur) Installation of CCTV on the car porch 2,000 Replacement of an old 1HP air conditioner with a 2HP air 2,900 conditioner Gain from disposal of old 1 HP air conditioner 500 Fire and theft insurance 1,230 *HP = horse power Mr Kumar also have another condominium nearby where he and families currently lived in. The annual value for the condominium is RM260,000. He also incurred assessment fee of RM620 per annum, extension of kitchen of RM10,000 and residential management fee of RM500 per annum. Required: Compute the adjusted income from rental source(s) for Mr Kumar for the year of assessment 2021