(a) Halia Plantation Bhd is in the business of cultivating and selling mango trees. The trees are ready for sale when they are one year old. As at year end 31 December 2020, the plantation has 20 acres of land that were planted with 5,000 mango trees in early January 2020. The following information is available: 1. The cost of the land on which the mango trees were planted was RM10.8 million. 2. The gain on change in fair value less point-of-sale costs of the mango trees to be recognised as income for the year ended 31 December 2020 is RM25,200. 3. Other than the cost of the land, the following costs were incurred in 2019 and 2020: RM i. Construction of nursery in 2019 (useful life - 5 years) infrastructure in 2019 42,000 25,000 ii. Construction of plantation (useful life 20 years) iii. Acquisition of plantation machinery and equipment in 75,000 2019 (useful life - 10 years) iv. Plantation overheads other than depreciation, per year 1,500 v. Weeding, fertilising and pest control costs, per year other employee benefits, per year 4,500 1,200 vi. Salaries, wages and