MPM Ltd is a company which operates Agriculture, Hotel and Golf course. As

at $31$ Dec $2019,$ its list of assets is as follows:

Detail Year of

acquisition

Cost

Building $20163,500,000$

Golf Course $20185,200,000$

Improvement of Agricultural land $20183,750,000$

Acquisition of Solare unit $2017580,000$

Research and development $20184,600,000$

You are required to calculate the capital allowance for the year ended $31$ Dec

$2019.$