(c) Raina Footwear Sdn Bhd (RFSB) is a company located in Johore and it manufactures footwear. RFSB is planning to expand its production lines to meet the extensive demand for its footwear in Malaysia. RFSB's budgeted profits and capital expenditure in 2021 and 2022 are shown below: 2023 (RM'000) Adjusted income/(loss) 1,980 2024 (RM'000) 7,200 Capital allowances. 560 1,200 Rental Income (net) 65 58 Approved donations 15 10 Projected capital expenditure: Land in Segamat 2,000 Nil Factory 3,000 1,500 Plant and machinery 1,200 400 RFSB is entitled to 60 percent of the qualifying expenditure to be offset against 70 percent of the company's statutory income. Required: Calculate the reinvestment allowance claim and compute the chargeable income and exempt account of RFSB incorporating reinvestment allowance for years of assessment 2023 and 2024