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. Required: i) Explain the conditions needed to claim initial allowance on qualifying building expenditure. (5 marks) ii) Compute the industrial building allowance for Super Sdn Bhd for the YA 2019 and YA 2020. (10 marks)