5 Nangka Madu Sdn Bhd is a company which was incorporated on 1 Jun 2015. The company carries on a business of operating jackfruit plantation. The company makes up its account to 31 December annually. The following expenses were incurred from the year 2017 until 2018. Date Expenditure Amount (RM) 20.4.2017 Cost of land 500,000 30.7.2017 Clearing of land 160,000 20.2.2018 Construction of roads 200,000 15.3.2018 Planting of jackfruit seedlings 360,000 10.8.2018 Construction of surau 120,000 12.11.2018 Construction of labour quarters 200,000 20.12.2018 Construction of store 160,000 1,700,000 On 20 August 2019, the company received a grant of RM140,000 from the Government on planting of jackfruit seedlings. On 30 June 2021, the jackfruit plantation was sold to Alim & Pemurah Sdn Bhd for RM980,000. Required: Calculate the agriculture allowance/ charge for Nangka Madu Sdn Bhd for the relevant YAs up to YA 2021