A. Bina Ria Sdn Bhd (BRSB) is a local resident company incorporated in 2011 for the manufacture of floor tiles. It is resident in Malaysia and closes the accounts to 31 December each year. In 2017, the company wanted its own factory and accordingly purchased a piece of land and completed construction in April 2018. The relevant expenditure incurred is as follows: Bina Ria Sdn Bhd ACT3402 Particulars of expenditures RM Cost of land 312,000 Legal fee for transfer of land 31,193 Clearing of land 116,973 Cutting and levelling land 70,184 Excavation and preparation of site for construction 63,165 Piling and foundation works 113,074 Construction of wall 27,294 Construction of building 278,897 Architect fee-building design 109,175 Legal services for obtaining various building approval Subcontract charges for installing of wiring and plumbing 50,688 57,707 2/7 CONFIDENTIAL Landscaping charges Total 62,386 1,292,736 The production demand exceeded expectation and the factory building was found to be inadequate to support the demand. BRSB decided to buy a new factory building nearby. The existing land and factory building was sold for RM1.8 million in October 2020. It was agreed that the land portion of the sale was RM800,000. Required: Compute the following: a) The qualifying industrial building expenditure (6 marks) b) The industrial building allowance due for the years of assessment 2018 to 2020; and (5 marks) c) The balancing allowances or charges upon disposal of land and the building in 2020. (3 marks)