During the year ended $30$ June $2023,$ CoCo Berhad had the following transactions:

a$.$ In July $2022,$ CoCo Berhad acquired a building for RM$800,000$ with an estimated useful life of $20$ years. It is the company$$s policy to depreciate the building on a straight line basis. On $30$ June $2023,$ the building had been revalued to RM$950,000.$ It is the company$$s policy to provide a full year$$s depreciation in the year of purchase and none in the year of disposal. For tax purposes, initial allowance of $10\%$ and annual allowance of $3\%$ are given for such buildings. The company has no intention to dispose the revalued building.

b$.$ CoCo Berhad had trade receivables of RM$1,500,000$ and an allowance for doubtful debts of $10\%$ has been made for the year. Income tax rate is $25\%$ for the year ended $30$ June $2023.$

Required: Calculate the deferred tax asset or deferred tax liabilities as at $30$ June $2023$ arising from the above transactions. $(15$ marks$)$