8 ABC Sdn Bhd was incorporated with a share capital of RM5 million. It commenced trading on 1 November 2016 and closed its first set of accounts on 31 January 2018. What is ABC Sdn Bhd's first year of assessment, first basis period and the due date of the tax estimate for this basis period? First year of First basis period Due date of tax estimate assessment A 2018 1 November 2016-31 January 2018 Within six months of commencement to trade B 2017 1 November 2016-31 October 2017 Within six months of commencement to trade C 2018 1 November 2016-31 January 2018 Within three months of commencement to trade D 2017 1 November 2016-31 December 2017 Within three months of commencement to trade