3 (a) Following the government's commitment to build one factory in each district in Ghana, an investor intends to start a Mango plantation and fruit processing company at Aburi which is a district capital in the Eastern Region of Ghana in response to the investment drive of the government. As part of the investment, he intends to incur the following cost and start operations in 2021 on Mango plantation: GHe Building Plant and Machinery Furniture and Fittings Computers 4,000,000 6,500,000 100,000 100,000 Additionally, the investor intends to recruit fresh graduates from the University of Ghana Business School. It is further projected that in the first 3 years (that is, years 2021, 2022 and 2023), it will make (GH 20,000), (GH 18,000) and (GH 10,000) losses respectively. The investor hopes to start making profits from year 2024. He intends to take a loan at 20% interest from an associate company abroad amounting to the equivalent of GH80,000,000. The equity he intends to start with is GH20,000,000. Required: As an MSc. Accounting and Finance student, evaluate the proposed investment by the investor and the tax implication on the following activities: i. Location advantage of the manufacturing business ii. The incentive for Farming business iii. Entity and timing advantage for the new firm iv. Carry over losses and fresh graduate incentive (5 marks) (5 marks) (5 marks) (5 marks) (Total Marks: 20)