Badges of trade are used to determine whether an income derived is a business trading income. (a) A Sdn Bhd, a plantation company, has a land bank of 500 acres, acquired in 2008 at RM5,000 per acre. The 500 acres were reflected as a non-current asset of the company. By referring to the badges of trade, infer your opinion about land acquired by A Sdn Bhd. (10) (b) Discuss the principal tests used to determine whether sums of money received by a company are capital or revenue receipts.