Keevesan Sdn Bhd, manufactures bathroom accessories. The paid-up ordinary share capital is RM1 million as at 1st January 2020. The financial year is ended 31 December. The following expenditure was incurred during the financial year:- (i) Heavy Machinery (hire purchase ) 1 Jan 2020 Deposit 03 Jan 2020 Principal payment RM900,000 RM100,000 Interest payment RM200,000 (ii) General Machinery Cost RM 8,000 Cost of leveling land for -Installation of machinery RM 2,000 Motorcar (2nd hand Toyota ) (Use for Manager) 111 RM 75,000 (iv) New Van (use for business) RM 125,000 Required: (a) Compute the capital allowances for the year of assessment 2020 for Keevesan Sdn Bhd. (12 marks) (b) Describe the conditions to be eligible to claim capital allowances. (3 marks)