Question 3 (Total: 20 marks) a) S & D Saloon is a partnership formed between Shannon and Daniel, details of the partnership's profit or loss are as below: (1) Provisional adjusted income of the partnership was RM 221,400. (2) The partnership was started by Shannon and Daniel, however on 1 July 2020, Kay joined the partnership, the profit sharing ratio is as below: Kay January 2020 - June 2020 July 2020 - December 2020 Shannon 50% 40% Daniel 50% 40% 20% (3) The partners' salaries are: Shannon Daniel Kay RM 2,000 per month 2,000 per month 3,000 per month (4) Interest on capital was paid at 10% on capital contribution: Shannon Daniel Kay Capital contribution (RM) 100,000 80,000 No capital contributed (5) Shannon purchased a cabinet worth RM4,000 for her house using the partnership's funds. (6) Daniel purchased a personal computer worth RM3,300 for himself using the partnerships funds. (7) The capital allowance on the assets of the partnership for YA2020 was RM50,000. Required: (i) Starting from provisional adjusted income, compute the divisible income of the partnership for the year ended 31 December 2020. (ii) Compute the statutory income of each partner for the year ended 31 December 2020. Indicate 'nil in the appropriate column for any item that does not require adjustment in your tax computation. (11 marks)