1. During the year, the company incurred the following expenses on the Corporate Social Responsibility (CSR) account:

Particulars of CSR expenditure	Amount (RM)
Establishing and managing a musical group with the approval of the relevant ministries	200,000
Provision of a child care centre for the companys staff	95,000
Translation of books in the National language for a local university with the approval of the Dewan Bahasa	130,000
Provision of practical training (Note 1)	35,000
Total	460,000

Note 1: The training was given to a resident individual who was not an employee of the company.

2. The professional fees and charges of RM90,000 incurred are as follows:

Professional fee and charges	Amount (RM)
Secretarial fees	12,000
Tax filing fees	14,000
Income tax appeal	54,000
Product licensing signed in Germany for the sale and distribution of its products in that country	10,000
Total	90,000

Required:

With reference to the Income Tax Act 1967 (as amended), determine and justify the deductibility of the above expenses for the year of assessment 2020 (No computation of income tax payable is necessary)