GLG Holdings (Malaysia) Berhad was established in 2003 with the financial year ends on each 31 December. Two (2) of the subsidiary companies, GM Sdn Bhd (GMSB) and LF Sdn Bhd (LFSB), run mining and agriculture business respectively. The main activity of GMSB is coal mining while LFSB is oil palm plantation. Coal mining operation had started since 1 June 2018 with qualifying mining expenditure of RM3,600,000. The estimated life of the mine was ten years. On 1 July 2022, LFSB purchased an oil palm plantation from a company (accounting year ends on 30 September) and paid a consideration of RM1,100,000. The transferor reported that the residual expenditure of the labour quarters and a storeroom in the plantation were RM13,000 and RM7,000 respectively. It was estimated that the portion of labour quarters and storeroom was two percent of the consideration paid by LFSB. In March 2023, LFSB incurred RM15,000 to plant oil palm trees as a replacement for the dead trees on the purchased plantation. REQUIRED: (a) Compute the mining allowance for GMSB related to coal mining operation for the years of assessment 2018 and 2019. (b) Compute mining allowances for GMSB if the company ceased its operation on 31