Mirran Sdn Bhd, resident manufacturing of bathroom accessories. Below are the details of costs incurred for the factory 2021. (i) Installation spraying machine costs RM90,000 and the site preparation, cutting, and leveling of land cost RM580,000. (ii) Acquisition the motor car. Non-Commercial car BMW Cost of car (2021) Less: Deposit Hire purchase finance HP interest Total sum payable Amount RM 220,000 (80,000) 140,000 64,000 204,000 The total sum is repayable in 48 equal monthly installments with effect from 1 January 2021. Proton Cost of use car (2021) Amount RM 89,000 The company decided to make full payment for this vehicle. Commercial Vehicle Amount RM Track Cost of car (2020) Less: Deposit (2020) 220,000 (120,000) Hire purchase finance (2021) 100,000 24,000 124,000 HP interest Total sum payable Mirran pay the full payment in 2021. Required: (a) Determine the qualifying expenditure and capital allowances for 2021 for the above assets. (15 marks)