Bunny Ponny Toys Sdn Bhd incurred the following expenditures for its new manufacturing plant in Nilai, Negeri Sembilan. Date Expenditure Amount (RM'000) 15 Mar 2012 Purchase of land 200,000 8,000 17 Mar 2012 Legal Fees and Stamp Duty of which RM3,000 relates to land 10 Apr 2012 Architect's Fees 30,000 2,200,000 80,000 1,000,000 2 Jan 2013 Construction cost 2 May 2013 18 Jul 2013 Cost of recreational room and canteen for factory workers Cost of preparing, cutting and tunneling land to install a machinery Cost of a machinery 18 Sept 2013 500,000 area was used for the following purposes: Usage of space Factory Canteen 80% 2% Rest room and wash room 3% Administration office 10% Showroom 5% In July 2016, the whole building was sold to Smily Toys Sdn Bhd for RM5,000,000 of which RM800,000 relates to the cost of land Required: Compute the industrial building allowances and charges (if any) due to Bunny Ponny Toys Sdn Bhd for all the relevant years of assessment up to the year of assessment 2016