(a) Determine the qualifying expenditure and the reinvestment allowance for the years of assessment 2018 to 2020.

(b) Compute the chargeable income and exempt income for the years of assessment 2018 to 2020.

Question 3 Debayou Sdn Bhd, year ends on 31 December annually is an established manufacturer company located in Kelantan since year 2008. In year 2016, the company embarked into an expansion program and qualify for reinvestment allowance. Relevant information pertaining to the capital expenditure, adjusted income/(loss), capital allowances and donations of Debayou Sdn Bhd for the three years are as follows: 2020 2019 RM'000 6,000 RM'000 Land Factory Plant Special equipment 2018 RM'000 3,000 5,000 6,000 350 3,500 250 2,000 200 4,500 100 (650) 650 6,500 1,350 Adjusted income/loss) Capital allowances Approved cash donations 100 25 125