Careless Sdn Bhd (nancial year-end: 31 December) purchased a projector at a cost of RM15,000 on 1 March 2021 and used it in its business. Capital allowances were claimed for the projector in the year of assessment 2021. On 4 December 2022, the asset was damaged beyond repair and had to be discarded without any disposal value. Which of the following allowances should Careless Sdn Bhd claim for the year of assessment 2022 in respect of the projector?

Select one:

a. Elaun tahunan/ Annual allowance

b. Elaun permulaan/ Initial allowance

c. Caj pengimbangan/ Balancing charge

d. Elaun imbangan/ Balancing allowance

e. Tiada jawapan di atas/ None of the answer above