**9857.98**

**Working**  
P = 50 000  
r = 0.0877  
n = 7  

MYR = P × r / (1 − (1 + r)^(−n))  
= 50 000 × 0.0877 / (1 − 1.0877^(−7))  

1.0877^7 ≈ 1.801208134919132  
1.0877^(−7) ≈ 0.5551829245  
1 − 0.5551829245 = 0.4448170755  
0.0877 / 0.4448170755 ≈ 0.197159697  
50 000 × 0.197159697 = 9857.98485 → **9857.98** (nearest cent)

**Controlling authority**  
Income Tax Assessment Act 1936 s 109E