a) MAC Sdn.Bhd (MAC) carries on the business of manufacturing rubber gloves and sells them to local customers as well as overseas. MAC also owns a guesthouse. During the year, MAC paid RM600,000 to purchases raw materials, RM120,000 as damages to one of its customers who sued for late delivery of the rubber gloves, RM54,000 as damages to account for injuries suffered by guest who was injured when the guesthouse was flooded, RM24,000 as contributions in respect of its employees to an approved private retirement equivalent to 12% of the employees remuneration, RM66,000 as donation to public library and RM30,000 for research and development to make an improvement for the current product.

Required:

State with reason whether the above outgoings are deductible, not deductible, approved donation or double deduction for tax purpose.