Kilang Batta Sdn Bhd (KBSB), a manufacturing company (financial year ends on 31 December) incurred RM1.5 million to construct a building on 1 May 2011. The building was used as an office from 1 December 2011 to 31 May 2014. From 1 June 2014, the building was used as factory until 1 September 2017 when it was sold to another manufacturer, BataNerus Manufacturing Sdn Bhd (BMSB) for RM1,010,000. BMSB continued using the building as a factory. BMSB whose accounting period ends on 31 August every year, decided to construct labour quarters for its employees. The construction of the quarters began on 1 December 2018 when BMSB purchased a piece of land with squatters' houses. BMSB spent RM600,000 for the purchase. Before the construction began, BMSB demolished the squatters' houses at the cost of RM70,000. The building was ready to be used on 1 July 2019 and the construction cost incurred on the whole building was RM830,000. Required: Compute the relevant industrial building allowances, balancing charges or balancing allowances (if any) for Kilang Batta Sdn Bhd and BataNerus Manufacturing Sdn Bhd for all relevant years of assessment until year of assessment 2021.