b$)$ Carefood Industries Sdn Bhd commenced business on $1$ March $2016.$ Its first accounts were closed on

$31$ May every year commencing $31$ May $2017.$ After the financial year ended $31$ May $2018,$ it then

changed its accounting date to $31$ January commencing $31$ January $2020.$ The following are adjusted

income$/$loss for the company concerned.

Required:

State the basis period for the assessment year $2017$ to $2021$ and state the deadline for the company to

submit form CP$204$B$.$ Then, calculate the adjusted income$/$loss for the relevant assessment year for

Carefood Industries Sdn Bhd$.$