QUESTION 2 Part A Grand Farm Sdn. Bhd. (GFSB) is a Malaysian tax resident company with accounting year end of 31 December annually. GFSB had been involved in vegetable farming since 2017. In February 2018, GFSB had incurred RM122,000 to replace its harvested cucumber plants with cabbage plants. Later in the year, GFSB had acquired a three-acre land near its current farm to plant corns. Details of expenditure incurred by for its farm are as follows: