During the year ended 30 June 2019, CoCo Berhad had the following transactions: (a) In July 2018, CoCo Berhad acquired, a building for RM800,000 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 2019, the building had been revalued to RM950,000. 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 RM1,500,000 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 2019. Required: Calculate the deferred tax asset or deferred tax liabilities as at 30 June 2019 arising from the above transactions