Nano Power Bhd. (NPB) is a tax resident company in Malaysia and is involved in manufacturing of promoted product. The company has been granted with pioneer status with the certificate stating that the production date is 1 April 2019. The company closes its accounts to 31 December annually and for the year ended 31 December 2022, the following information is available for the pioneer business: Note 1: The amount does not include capital expenditure incurred for the Year of Assessment (YA) 2022 as follows: Required: i. Show all basis periods for pioneer business of Nano Power Bhd. ii. Compute the exempt income and chargeable income of Nano Power Bhd. for YA2022