Company X, which is a subsidiary of Company O, acquired a machine for RM170,000 on 1 Jan 2018 (year ending 30/9). The annual rate of capital allowance on this asset is 14%. However, in 1 April 2018, the machine was sold to Company 0 (year ending 31/12). In October 2019, the machine was sold for RM75,000 by Company Oto Company W, a third party (year ending 30/6). Required: Calculate the allowances due to all the companies under Schedule 3 of the ITA