C. Crystal Pte Ltd has the following loss items from the respective Year of Assessment (YA): Unabsorbed capital allowances Unabsorbed trade loss Unabsorbed donations YA 2021 YA2022 NIL $70,000 $40,000 NIL NIL $5,000 Crystal completed its acquisition of 100% shares in Jade Pte Ltd on 1 January 2021. For YA 2022, Jade has assessable income of $100,000. Both are Singapore incorporated companies and have the same accounting year end of 31 December. (a) Explain why Crystal and Jade are considered members of the same group, stating clearly the Year of Assessment when group relief provisions can be applied. (b) Determine the amount of loss items that can be transferred to Jade from Crystal, stating clearly the breakdown of the amount to be transferred. (6 marks)