forest in East Malaysia. The followings are the expenses incurred by the company for the year ending 30 September 2021 Construction of road RM750,000 Construction of accommodation for workers RM1.25 million. Due to the crucial financial problem, the company decided to cease business operation on the 1st of July 2022 . The company further disposed the forest asset to Cengal Tegar Berhad at a consideration price of RM 3.1 million on 1st of March 2023. You are required to: a) Briefly explain and compute the forest allowance and charges to be made for both Keruing Jati and Cengal Tegar for all the appropriate years of assessment and show the relevant calculation. (7 marks) b) Clearly distinguish the tax treatment for the transferee Cengal Tegar (Forestry Business) and transferee Tanjung Wangi (Agriculture Business) in question (i) for the allowances claimed