Manufacture Hub Sdn Bhd (MSSB) is a manufacturer registered under Sales Tax Act 2018 and manufactures taxable goods in Malaysia. One of the raw materials used by MSSB was imported from overseas. On 1 March 2021, MSSB imported goods from Thailand as follows: Purchase price Insurance Freight Import duty Sales tax RM 119,000 RM 27,300 RM 13,300 20% 10% Sales tax was paid on the same day during clearance of goods. On 30 April 2021, 50% of the goods were exported at a sales value of RM 71,400. MSSB has made a declaration in the export declaration form that drawback would be claimed. Required: a) Explain, with reasons, when is the last day for MSSB to apply for drawback of sales tax, and whether MSSB is eligible to apply for drawback if it exported the raw materials on 12 December 2021. (3 marks) b) Compute the amount of drawback claimable by MSSB in respect of the exported goods. Indicate 'nil in the appropriate column for any item that does not require adjustment in your tax computation. (6 marks)