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: RM Adjusted business income 4,800,000 Unabsorbed business loss 200,000 Current capital allowance (Note 1) 640,000 Unabsorbed capital allowance 50,000 Balancing charge 62,000 Interest income from investment 140,000 Interest income from fixed deposit 85,000 Cash donation to approved institution 120,000 Note 1: The amount does not include capital expenditure incurred for the Year of Assessment (YA) 2022 as follows:

Purchase of new heavy production machine RM 600,000 Construction of a new factory RM 1,500,000 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.