Question 5 (20 Marks) Sun Mask Sdn Bhd is a company manufacturing quality industrial mask. The company makes up its account to 31 December each year. A building was constructed by the company on 1 April 2018 at the following costs: Capital expenditure Cost of land Architect fees Cost of internal roads and drainage system Construction cost Wiring and plumbing Legal fees and stamp duty on acquisition of land RM 1,000,000.00 35,500.00 64,500.00 975,000.00 45,000.00 10,500.00 The building was brought to use on 14 January 2019. The company used 20% of the built up area as an office while the balance as a factory. In addition, a new BMW car for the General Manager was acquired on hire purchase term. A cash down payment of RM48,000.00 was paid on 1 February 2018. Details are as follows: RM Cash price 198,000.00 Cash down payment 48,000.00 Hire purchase loan (excluding interest) 150,000.00 Amount of each instalment 2,850,00 There were 60 monthly instalments commencing on 1 February 2018. Required: i Calculate the capital allowances and industrial building allowances that can be claimed by Sun Mask Sdn Bhd for the year of assessment 2018 and 2019. [16 Marks) ii. Sri Thai Seafood Restaurant renovated a ship berthed near the coast and used it as a restaurant to attract tourists, both local and foreign. The company claimed capital allowances on the renovated ship. Is the tax treatment correct? 14 Marks/