Alaf Digital Sdn. Bhd. (ADSB) has been in business for several years, manufacturing microchips. The company had the following chargeable income for the years of assessment 2019 to 2022: In March 2023, the company was audited by the officers of the IRBM. The officers informed the company that they are making the following adjustments: (i) Portion of the claim for capital allowance was disallowed as the IRBM was of the view the certain capital expenditure does not qualify for increased allowance; (ii) The donations made to a charitable body are disallowed as what was shown in the cash book and the amount stated in the official receipt do not tally; and (iii) The bad debt in respect of one big customer had been written off without taking 'all reasonable steps to recover the debt' and accordingly was disallowed. Arising from the audit adjustment, the revised chargeable income and the additional tax for the years of assessment 2019-2022 were as follows: Required: (i) With reference to the Tax Audit Framework issued by the IRBM on 1 May 2022, explain to the company how they could justify to the additional tax and the penalty, indicating the relevant avenues of appeal available. (ii) Recommend to IRB a programme / awareness campaign / any appropriate activity to create awareness to the taxpayers about tax avoidance and tax evasion. Prepare a poster for your suggested activity