1. **Problem 16:** Calculate the remaining income tax payment for Airil given his taxable income, monthly PCB, and zakat payment. 2. **Given:** - Taxable income = 78320 - Monthly PCB = 350 - Annual PCB = $350 \times 12 = 4200$ - Zakat payment = 450 3. **Step 1: Calculate annual tax based on taxable income.** Assuming Malaysia's income tax rates for 2022 (simplified progressive rates): - 0 to 5000: 0% - 5001 to 20000: 1% - 20001 to 35000: 3% - 35001 to 50000: 8% - 50001 to 70000: 14% - 70001 to 100000: 21% Calculate tax for each bracket: - First 5000: $0$ - Next 15000 (20000-5000): $15000 \times 0.01 = 150$ - Next 15000 (35000-20000): $15000 \times 0.03 = 450$ - Next 15000 (50000-35000): $15000 \times 0.08 = 1200$ - Next 20000 (70000-50000): $20000 \times 0.14 = 2800$ - Remaining 8320 (78320-70000): $8320 \times 0.21 = 1747.20$ Total tax before deductions: $$150 + 450 + 1200 + 2800 + 1747.20 = 6347.20$$ 4. **Step 2: Deduct zakat payment from tax.** $$6347.20 - 450 = 5897.20$$ 5. **Step 3: Subtract annual PCB paid.** $$5897.20 - 4200 = 1697.20$$ 6. **Step 4: Conclusion:** The remaining income tax payment to be paid by Airil is **1697.20**. --- 7. **Problem 17:** Which factors affect the premium paid for life insurance? 8. **Answer:** - Race: Generally not a factor in premium calculation. - Income: Not directly affecting premium. - Gender: Yes, affects premium due to life expectancy differences. - Age: Yes, older age usually means higher premium. Therefore, the correct factors are **Gender** and **Age**. --- **Final answers:** - Problem 16: RM1697.20 (Option C) - Problem 17: Factors affecting premium are Gender and Age (Options C and D)