QUESTION 2 HJH Bhd is a growing biotechnology company in Penang, Malaysia. After two years of postponing its business plan to invest in investment property, HJH Bhd purchased three properties in January 2020 and two properties in January 2021. The properties were purchased as one way of generating income for the business. The details of the investment properties owned by HJH Bhd are listed in the following table. Details A Property C E B 1 Jan 2020 1 Jan 2020 1 Jan 2020 30 years RM33,000,000 25 years RM31,250,000 Note 1 RM35,000,000 RM40,000,000 Year of acquisition Useful life Cost of purchase Fair value-31 December 2020 Fair value-31 December 2021 25 years RM9.700,000 D 1 Jan 2021 30 years RM15,555,000 RM14.500.000 1 Jan 2021 25 years RM16,000,000 - RM11.500.000