Consider a manufacturing corporation that invests in advanced machinery to enhance its production capabilities. The newly acquired machinery costs RM$3\mathrm{.}5$ million. The tax authorities provide an initial allowance of $25\%,$ and the subsequent annual allowance rate is fixed at $15\%$ for this category$$of$$machinery$.$ Calculate the initial allowance for the advanced machinery, and discuss the immediate impact on the company's capital expenditure in$$the$$first$$year$.$ If the annual allowance rate remains at $15\%$ in the subsequent years, determine the capital allowances the company$$can$$claim$.$ Evaluate the long$-$term tax implications for the company over a seven$-$year period, assuming a consistent annual$$allowance$$rate$.$