Lee Furniture Sdn. Bhd. (LFSB) is a resident company in Malaysia since its registration on 1 January 2020. Its accounts are made up to 31 December annually. The following information relates to the noncurrent assets of LFSB: (i) Toyota - Harrier (new passenger car) (ii) Cutting machine (general machine) (iii) Factory building The following are the expenditures incurred in the construction of the factory building: Required: (a) State ANY THREE (3) conditions to be fulfilled by Lee Furniture Sdn. Bhd. in order to claim capital allowances. (6 marks) (b) Compute the capital allowance, industrial building allowance and balancing adjustment (if any) for all three assets for the years of assessment 2021 and 2022 . (19 marks)