NyoyaFood Sdn. Bhd. carries business of food production. The company prepares its accounts to 31 Dec annually. In September 2019, it completed the construction of its own factory: Legal fees for preparation of agreement with the building contractor Consultant's fees and building plan Stamp duty for purchase of land Construction cost for building Total costs Compute: i. ii. RM'000 10 80 9 1,510 1,609 Compute the qualifying building expenditure. Compute the industrial building allowances for YA 2019 & 2020.