6. Nippon Sdn Bhd is a company manufacturing car parts and its financial year ended a 2018. The expenditure incurred by the company are as follow: RM 760,000 12,000 Construction cost Legal fee and stamp duty: Related to acquisition of land (55%) Related to construction of building (45%) Architect's fees Cost of clearing and levelling land Cost of internal roads Wiring and plumbing 27,000 8,800 49,600 9,700 Calculate the qualifying building expenditure and industry building allowance for Nip Bhd Bhd for the YA 2018, 2019, 2020 and 2021