B. GHJ Sdn Bhd was commenced on 1 March 2014 as a manufacturing business. It closes it accounts on 31 December each year. Below is the information on its non- current assets used for the purpose of the business: Car The company acquired a second-hand car on 1 January 2016 in which the cash price was RM250,000. The car was acquired on hire purchase term. The relevant information pertaining to the car are as follows: Deposit: Instalment payment: First instalment: RM10,000 (paid on 1 January 2016) RM3,000 for 96 months 5 February 2016 The car was then disposed on 30 September 2018 at RM150,000. Lorry On 1 January 2016, the company purchased a second-hand lorry costing RM80,000. Machine A machine costing RM65,000 was brought into a business use on 1 March 2016. The machine was previously used for personal purpose. The market value and net book value of a machine on the date of transfer were RM58,000 and RM54,000 respectively. The company incurred RM4,500 on cost of preparing the site for the installation of the machine made on the date of transfer. Required: Compute the capital allowances, balancing allowances or balancing charges (if any) in respect of the company's non-current assets for the relevant years of assessment up to year of assessment 2018. (15 marks) (Total: 30 marks) B. GHJ Sdn Bhd was commenced on 1 March 2014 as a manufacturing business. It closes it accounts on 31 December each year. Below is the information on its non- current assets used for the purpose of the business: Car The company acquired a second-hand car on 1 January 2016 in which the cash price was RM250,000. The car was acquired on hire purchase term. The relevant information pertaining to the car are as follows: Deposit: Instalment payment: First instalment: RM10,000 (paid on 1 January 2016) RM3,000 for 96 months 5 February 2016 The car was then disposed on 30 September 2018 at RM150,000. Lorry On 1 January 2016, the company purchased a second-hand lorry costing RM80,000. Machine A machine costing RM65,000 was brought into a business use on 1 March 2016. The machine was previously used for personal purpose. The market value and net book value of a machine on the date of transfer were RM58,000 and RM54,000 respectively. The company incurred RM4,500 on cost of preparing the site for the installation of the machine made on the date of transfer. Required: Compute the capital allowances, balancing allowances or balancing charges (if any) in respect of the company's non-current assets for the relevant years of assessment up to year of assessment 2018. (15 marks) (Total: 30 marks)