C1 Super Sdn Bhd has a financial year end of 30 September. On 1 December 2018, it acquired a factory building. It also completed the construction of a new factory building adjacent to the purchased factory. The expenses incurred were as follows: Date Expenditure Amount (RM) 1.12.2018 Purchased building: Land 300,000 Factory 800,000 1.7.2019 Constructed building: Professional fees 60,000 Construction costs 240,000 Road and car park (within factory) 30,000 Both buildings commenced operations from 1 August 2019. In May 2020, repairs were made to the constructed building at a cost of RM 15,000. ii) Compute the industrial building allowance for Super Sdn Bhd for the YA 2019 and YA 2020 (10 marks) Tax Rates for Resident Individuals for YA 2020 Rate % Tax Payable (RM) 1 3 8 14 Chargeable Income (RM) 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 150,000 400,000 200,000 600,000 400,000 1,000,000 1,000,000 2,000,000 2,000,000 On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first On the next On the first Above 21 0 150 150 450 600 1,200 1,800 2,800 4,600 6,300 10,900 36,000 46,900 36,750 83,650 50,000 133,650 104,000 237,650 280,000 517,650 24 24.5 25 26 28 Capital Allowances 30 Industrial buildings Plant and machinery - general Motor vehicles and heavy machinery Office equipment, furniture and fittings Initial Allowance % 10 20 20 20 Annual Allowance % 3 14 20 10