Muhibah Bhd is a well-known construction company in Kuala Lumpur. The company has been established since 2002 and is renowned for the construction of buildings that combine traditional and contemporary features. In 2015, Muhibah Bhd entered into a contract with a Japanese company, Masatguru Ltd for the construction of a residential area that combines the Japanese traditional housing features and with Malaysian housing features. In the contract signed, Muhibah Bhd agreed to pay RM 1.65 million to Masatguru Ltd upon completion of the project. 20% of that amount is the cost of materials for the project and the project is fully completed on 8 April 2019. In 2019, Muhibah Bhd entered into an agreement with a Dutch company, Trax Ltd, to transfer the technical know-how and assistance. The company paid RM 102,500 royalties to them on 15 June 2019. In addition, Muhibah Bhd decided to purchase a machine from Trax Ltd. The company incurred the following expenses: Service in connection with the installation cost RM 89,000 Cost of machine 135,000 The above payments were made in October 2019. a. Compute the amount of withholding tax that Muhibah Bhd needs to hold on behalf of the Inland Revenue Board