b) Sure-win Sdn Bhd is a manufacturer of digital products in Penang. The company closes its accounts to 31 December annually. The company commenced its business on 1 January 2021 and purchased the following non-current assets during the year. Plant and machinery (General) Factory building (including cost of land RM300,000) Motor car (Note 1) Note 1 Cost of motor car Less: Deposit paid Hire purchase loan (excluding interest) RM 60,000 900,000 120,000 RM 120,000 (60,000) 60.000 The first hire purchase instalment commenced on 1 February 2021. Instalment payable per month of RM4,000 consisted of interest portion RM1,000 and capital portion RM3,000. Required: Calculate the Industrial building allowance, capital allowances and residual expenditure for Sure-win Sdn Bhd for the YA 2021. (14 marks)