BIG Techno Berhad (BIG) is a company involved in manufacturing of promoted product. In the year 2020, the company was granted an investment tax allowance of 60%. Details of the company information for the Years of Assessment (YAs) 2021 and 2022 are as follows: Required: Compute the chargeable income of BIG Techno Berhad and the amount to be credited to its exempt income account for the relevant YAs