Delima Jewellery Sdn Bhd is a company manufacturing costume jewellery which closes its accounts on 31 December annually. Compute the capital allowance and / or balancing adjustments until YA 2020 for each of the following circumstances: (a) Special lights costing RM100,000 were fitted into a showroom in March 2020. The purpose of the lights was to create an ambience to attract customers as well as for decoration. K2 marks) (b) Computers costing RM45,000 were acquired in June 2018. The computers were disposed to Zamrud Sdn Bhd for RM25,000 in October 2020. (5 marks) (c) A jewellery cutting machine was acquired in April 2019 for RM250,000. The company incurred an additional RM30,000 to level the land for installation of the machine. (7 marks) d) A new motor vehicle costing RM 140,000 was purchased in March 2018 via hire purchase for the use of the Marketing Manager. The company paid a deposit of RM40.000 immediately. The balance was paid over 20 instalments commencing in the following month. The motor vehicle was disposed in May 2020 for RM70,000 (11 marks)