QUESTION$/$ SOALAN $1.$ Hana Sdn Bind is a manufacturer of electrical goods. The profit and loss accounts of the company for the year ended $30$ November $2023$ are as follows:Subscriptions and donationsRepair and maintenance expenses Notes: $1.$ Wages and salaries include: $($a$)$ Remuneration of disabled employees amounting to RM$82,000.($b$)$ Provision of equipment for disabled employees which are necessary to assist them in carrying out their duties amounted to RMSA,$000.2.$ Staff welfare comprises cost of hollday to Canada in August $2023$ amounting to RM$33,000$ for Sandy, Head of the Finance Department. The cost is made up of airfare of RM$21,000$ and the cost of accommodation and food of RM$11,000.3.$ Legal and professional fees include the legal cost amounting to RM$11,000$ of securing a bank loan for the expansion of the company's business. $4.$ The company entered into a car lease agreement on $1$ July $2023$ and commenced the lease rental payment on $15$ July $2023$ at RM$5,500$ per month. The new car costs RM$205,000.5.$ Subscriptions and donations comprise of entrance fee to a trade association $($RM$20,000),$ cash contributions to sponsor foreign arts approved by the Ministry of Culture, Arts and Tourism $($RM$250,000)$ and cash donation to public library $($RM$25,000)-6.$ Bad debt expenses include a general provision for bad debts amounting to RM$3,060.$ Other information: Capital allowances brought forward from YA$2022$ were RM$180,000.$ Capital allowances for YA$2023$ amounted to RM$155,000.$ The adjusted loss bought forward from YA$2018$ was RM$90,000.$ Calculate the chargeable income for Hana Sdn Bhd for YA$2023.$