Berangan Plantation Sdn. Bhd. which was incorporated in January 2010 involved in the business of planting banana. The company makes up its account to 30th June every year. Details of the capital expenditure incurred are as follows: Date 20.02.2013 Expenditure RM Clearing of land 80,000 01.04.2013 Planting banana seedlings 40,500 10.08.2013 Purchase of lorry 120,000 15.02.2014 Construction of labour quarters for the plantation workers 38,000 01.09.2014 15,000 16.11.2014 12,500 Construction of store room Recreation centre for the plantation workers On 30 January 2016 Berangan Plantation Sdn. Bhd. ceased working on the plantation sold the whole plantation to Pisang Emas Sdn. Bhd. On 28 February 2016 for an agreed price of RM200,000. Pisang Emas Sdn. Bhd. accounting year ends every 31 May each year. Required: Calculate the agriculture allowances / charges for Berangan Plantation Sdn. Bhd. and Pisang Emas Sdn. Bhd.for all the relevant years of assessment up to year of assessment 2016. Berangan Plantation Sdn. Bhd. had made an election under Paragraph 27, Schedule 3 of Income Tax Act 1967.