A Sdn Bhd (accounting year ends 31 March) controls B Sdn Bhd (accounting year ends 30 June). A Sdn Bhd sold to B Sdn Bhd an office equipment, which was acquired on 1 December 2016 for RM20,000 at a consideration of RM3,000 on 1 Feb 2019. Required: Calculate the allowances due to all the companies under Schedule 3 of the ITA. Assume the prescribed rate for the above asset is 10%