3 (a) Stay Strong Sdn Bhd (Stay Strong) incurred the following costs on the construction of a factory for the production of aluminum beverage cars: Year of assessment 2020 (RM) Year of assessment 2021 (RM) 200,000 Cost of the land 450,000 Consultant's fee for construction proposal 40,000 Nil Contractor fees 200,000 300,000 Electrical wiring and plumbing Nil 80,000 Interest on money borrowed exclusively to Nil 60,000 fund the construction of the factory. During year 2020, Stay Strong was not satisfied with the quality of the contractor workmanship. Stay Strong incurred RM60,000 expenditures to replace the entire layer of the slippery cement floor in the packing section with quality tiles to avoid risk of accidents at that section. Stay Strong also incurred another RM20,000 to repair part of the roof at the production section with a new roof of the same quality because of roof leaking problem. Finally, the construction of the factory was completed during the basis period for the year of assessment 20201 and it was immediately put into use. Stay Strong have decided 20% of the total floor space is to be used as office for management workers. Required: Compute the industrial building allowances (IBA) on Stay Strong Sdn Bhd for the year of assessment 2021. (13 marks) (b) After one year, Stay Strong has been granted approval by government to undertake research and development (R&D) activities for its related companies and third parties. It incurred RM3 million in constructing a building for this purpose. One third of the building was for office use and another one tenth used as restroom and recreation room by their employees. Required: Justify whether the expenditure mentioned above can be treated as qualifying building expenditure (QBE) for the purpose of claiming IBA. (6 marks) (c) Stay Strong is considering to offer scholarship to Malaysian students. Since this is new to them, they are looking for further information regarding the business deductions. Discuss the eligibility and conditions for obtaining a double deduction in respect of the scholarship provision. (6 marka) Tatal 15 make