QUESTION 2: Industrial Building Allowances Kooka Manufacturing Sdn. Bhd. (KMSB) is in the business of manufacturing papers. KMSB prepares its accounts to 31 July annually. The company has incurred the following expenditure for the purpose of its business: 1) The company constructed a building at a cost of RM1,540,000. The building was used as a factory in May 2017. The details of the expenditure incurred are as follows: Expenditure RM Cost of land Legal fee for land acquisition Architect's fees Construction cost Electrical wiring and plumbing Fencing 950,000 75,000 35,000 400,000 60,000 20,000 Total 1,540,000 QUESTION 2: Industrial Building Allowances Kooka Manufacturing Sdn. Bhd. (KMSB) is in the business of manufacturing papers. KMSB prepares its accounts to 31 July annually. The company has incurred the following expenditure for the purpose of its business: 1) The company constructed a building at a cost of RM1,540,000. The building was used as a factory in May 2017. The details of the expenditure incurred are as follows: Expenditure RM Cost of land Legal fee for land acquisition Architect's fees Construction cost Electrical wiring and plumbing Fencing 950,000 75,000 35,000 400,000 60,000 20,000 Total 1,540,000