On January 2016, Klasik Lavender Sdn Bhd (KLSB) (accounts ending on 31 December) purchased a 12-storey hotel building costing RM10 million. The hotel business commenced operations in June 2016 and its management is controlled by the KLSB. The hotel building qualifies as an industrial building under the provision of paragraph 37F, Schedule 3 of the ITA.

From June 2016 to 2020, KLSB rented the ground floor, the third floor and the fourth floor to outsiders according to the rental period as follows:

Year	Tenant	Floor of building
2016 to 2020	Rayyan Co.	of the ground floor
2018 to 2020	Jintan Co.	of the ground floor
	Muthu Co.	of the ground floor
	Aura Wellness Spa Co.	of the third floor
	Softcare Pharmacy Co.	of the third floor
2020	Naufal Co.	Fourth floor

You are required to compute the Industrial Building Allowance from the year of assessment 2016 until year of assessment 2020.