MBS Sdn Bhd started its business on 1 March 2013 and made up its accounts to 31 December annually. The company bought a piece of land in April 2013 for RM 250,000 for the purpose of constructing a new factory. 2013 Expenditure RM 1 Mar Legal fees (30% was related to the acquisition of site) 27,000 1 Apr Approval of plan fee for local authority 3,200 15 May Architect's fee 12,500 23 July Levelling land 28,000 8 Sept Construction costs 188,000 12 Oct Wiring and plumbing 48,000 The building was completed on 8 December 2013. 72% of the building was used as a factory and the remainder as an office until it was sold to Jaqel Sdn Bhd for RM 315,000 on 30 October 2017. Jaqel Sdn Bhd used the whole building as a factory. Jaqel makes up its accounts to 31 December annually. The company constructs a building for a childcare centre for its employees on 1 February 2019 costing RM 170,000. On 1 June 2019, Jaqel Sdn Bhd purchased a machine for RM 88,000. The company also incurred RM 130,000 being the cost of preparing the site for the installation of the machine. Required: a. Compute the industrial building allowances / balancing charges/allowance (if any) for MBS Sdn Bhd and Jaqel Sdn Bhd for the relevant years of assessment up to the year of assessment 2019. (15 marks)