QUESTION 4 Pawsitive Medical Supplies Sdn. Bhd. (PMSSB) was incorporated in the year 2017 with a factory in Ayer Hitam Industrial Park, Johor. It manufactures veterinary medical devices, which are listed by the Malaysian Investment Development Authority (MIDA) as promoted products eligible for tax incentive under the Promotion of Investment Act 1986. It also manufactures pet products and toys for the domestic market, which are not eligible for tax incentive under the same Act. The finance manager of PMSSB has prepared the following financial details: Financial year Veterinary medical Pet products and toys Others devices manufacturing manufacturing ended 31 December Adjusted income (RM) 2020 2021 Capital allowance (RM) (60,760) 410,800 915,000 970,000 447,100 947,000 Adjusted Capital income (RM) Statutory Approved allowance interest cash (RM) income donations (RM) (RM) 537,000 11,500 8,760 612,000 9,760 12,030 The following table presents the qualifying capital expenditures incurred by PMSSB: Financial year ended 31 December 2020 2021 Veterinary medical devices manufacturing RM1,001,100 RM1,024,000 Pet products and toys manufacturing RM859,000 RM764,000 Required: Compute the chargeable income and amount, if any, to be credited to exempt income for all the relevant years of assessment if: