8. Lazida Sdn Bhd is a company manufacturing paints and has been carrying on business for several years. In 2008, the company construct a warehouse and was completed and brought into use in August 2010. The expenditure incurred by the company are as follow: RM 570,000 27,000 Construction cost Legal fee and stamp duty (27% related to acquisition of land) 1 Architect's fees Cost of clearing land Drainage & Irrigation Electrical wiring and fitting Road and car park 27,000 11,500 32,000 18,000 55,000 Calculate the industrial building allowances for Lazida Sdn Bhd for all years up to YA 2014