Menara Sdn. Bhd. manufacturer of biscuits involved the following expenses during the financial year ended 31 March 2017: 1. The cost of purchasing land in Kuala Langat amounted to RM300,000 to build the following buildings: a. Building construction cost amounted to RM860,000. The building consists of factories and office space. The cost of office space amounts to RM112,000 of the total cost. b. Construction costs of addition to factory buildings are used as storage of completed goods amounting to RM130,000. c. The cost of flatting the land for the installation of machinery amounted to RM454,500. Machine cost is RM135,700 d. Construction cost of factory workers' accommodation costs RM80,000 2. The construction cost of a warehouse in Klang to store completed goods before being distributed to retailers amounted to RM95,000. 3. Expenses incurred to purchase the following buildings: a. The factory in Bagan Dato' was purchased on 5 October 2015 amounting to RM166,000. b. Childcare facilities for workers amounted to RM210,000 on 30 April 2016. C. All assets were used for business purposes in the financial year 2017. Required: For each expenditure item above: i. Determine the amount of eligible expenses for the purpose of industry building allowances; and calculate the total allowances for industrial buildings eligible to be claimed by Menara Sdn. Bhd. during the year of assessment 2017. ii. Explain the tax behavior for items (a) and (c) above.