Question 7: ◆◆00-2004 =600+ Kicap Maimun is a manufacturer in Jitra, Kedah since 2017. The business started with one factory which was purchased for RM800,000 including RM200,000 cost of land. The building (factory) was purchased in 2017 and the production started in early 2018. Due to high demand of its products, Kicap Maimun decided to increase the production capacity and construct a new factory. The construction commenced in 2018 and was completed in December 2019. The new factory was brought into use in January 2020. The following expenditures were incurred throughout the construction period: \table[[Expenditure, RM], [Feesefor changing the status of the land x,8,000],[Legal charges related to loan application <,10,000],[Legal fees for land acquisition ,12,000],[Lawyer's fees for the building,20,000],[Architect's fee for the design of the building,25,000],[Interest on loan for construction purposes, 30,000],[Payment to local authority for approval of plan,2,000],[Cost of clearing land >,19,000],[Cost of cutting and leveling the land,36,000],[Piling and foundation,14,000], [Construction cost,500,000],[Wiring and electricity work,80,000],[Drainage and plumbing,22,000],[Water system and electrical works, 16,000],[Construction of perimeter wall (fencing),44,000]] However, due to the Covid-19 pandemic, the business decided to cease the production works in the old purchased building in March 2020 and sold the building to High Glove Bhd for a consideration of RM950,000 including RM250,000 cost of land. Minimal production works continued in the newly constructed building due to the movement control order. Only 60% of the building was used for production purposes, while the remaining was used ag general and administrative office. REQUIRED: Compute the relevant capital allowances, notional allowances, balancing charges or balancing allowances (if any) for Kicap Maimun for all relevant years of assessment up to the year of assessment 2022. (Show all relevant workings).