| RM | RM | |
| Gross Income | XX | |
| – Allowable expenses | ||
| – Training | X | |
| – Yearly subscription / membership fees | X | (X) |
| Adjusted income | XX |
| RM | RM | |
| Gross Income | XX | |
| – Allowable expenses | ||
| – Training | X | |
| – Yearly subscription / membership fees | X | (X) |
| Adjusted income | XX |