QUESTION 3 Factor Sdn Bhd submits its profit and loss account for its business of manufacturing soft drinks and mineral water, for the year ended 31 December 2022 as follows: 1. Remuneration includes the salary of registered blind employees amounting to RM90,000. 2. Employees Provident Fund contributions include a sum of RM63,000 in respect of the remuneration of the managing director amounting to RM300,000. 3. Entertainment is in respect of a dinner provided by Factor Sdn Bhd to its suppliers. Some employees of Factor Sdn Bhd attended the dinner. 4. Staff welfare RM219,000 comprises: a. Monthly broadband subscription fees registered in the name of Factor Sdn Bhd, as gifts to employees, amounting to RM7,000. b. Child care|centre In March 2022 Factor Sdn Bhd purchased a building to provide a childcare facility for its factory workers. Factor Sdn Bhd incurred RM190,000 on the purchase of the building and RM22,000 on maintenance of the premises. 5. Advertising includes: a. The sum of RM48,000 incurred on international standardisation activities. The participation of Factor Sdn Bhd was approved by the Department of Standards Malaysia. b. Contributions for the provision of library facilities which are open to the public, amounting to RM129,000. 6. The rental income of RM120,000 is all in respect of a building in Hong Kong which was let. The whole amount was remitted to Malaysia. 7. Capital allowance for the year of assessment 2022,RM1,047,000. Required: Determine the statutory income from business of Factor Sdn Bhd for the YA 2022. Your computation should start with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating 'nil' in the appropriate column for every item that does not require adjustment