taxation question

nsc0714

Mr Sanjay a tax resident aged 52 years, was a manager at Bachan Trading Sdn Bhd from 1 July 2009. On 24 December 2015, his services were terminated as the employer was curtailing his business activity. He received bonus of RM10,000 paid on 31 January 2016.

Mr Sanjay has also other sources of income during the basis year of assessment 2016:

i. Business sources
Business sources Business One (RM) Business Two (RM)
Adjusted Income/(Loss) 90,000 (28,000)
Brought forward Loss (5,000) Nil
Balancing Charge Nil 2,000
Capital Allowances 8,000 7,000
Capital Allowances b/f Nil 3,000

ii. Sanjay received RM25,000 in respect of musical composition. RM15,000 for the use of his artistic work and RM10,000 for performing at a cultural performance approved by the minister.

iii. Other income received:
Dividend from Italy remitted to Malaysia bank account of RM8,500 Gross dividend from XYZ Bhd amounting to RM6,000. Interest from Mali limited remitted to Malaysia bank account amounting to RM9,000

iv. Mr Sanjay is married to Kareena a tax resident who is physically handicapped after a car accident. He has two children. The elder daughter Deepika 22 years is pursuing a medical degree in Australia while the younger daughter Raveena 19 years is pursuing a degree course in Mumbai. He spent RM1,200 on books for which he has receipts. He contributes to Employees Provident Fund at 11% and life insurance premium of RM1900. He deposited RM8,000 into the National Education Savings scheme for his legally adopted daughter’s education, Monika, who is studying in standard two.

v. Mr Sanjay owns a bungalow house in Ipoh which he rents out for RM6,000 per month. He incurred RM17,000 on interest on mortgage, fire insurance of RM2,400, assessment and quit rent of RM1,200. He also spent RM4,200 on electrical and plumbing repairs and RM20,000 on extending the kitchen.

vi. Mr Sanjay donated RM2,000 cash to an approved charity.

vii. Mr Sanjay received bank interest of RM12,000 from a joint account with Kareena.

viii. Kareena paid cash donation of RM500 to an approved organisation.

Kareena elected for joint assessment.

想请问一下各位，第vii的case你们觉得他的treatment是什么？要怎样子记录？谢谢

kejun

虽然我还没拿taxation  but根据我的理解应该是put under S.4(c)  
如果acca requirements没有改过的话  S.4(c)的amount放0