P6 MYS – Distributable Income

I understands that the Act does not specify the definition of ‘Distributable Income’.
As I read through the book written by Choong Kwai Fatt, I found that there are several different calculations for Distributable Income.
Some of it would include tax expense for the year but some excluded.

Do anyone know what is the best calculation of Distributable Income that suitable for examination? Whether tax expense, annuity, accumulation (trust for accumulation) be deducted to arrive at Distributable Income?

Thankyou.