Raden a permanent citizen purchased 10 acres of land located in Jengka Pahang on 1 July 2014 with the cost of RM2 million. On 1 January 2015 Raden successfully incorporated and commence his businesses under the name Raden Agriculture Sdn. Bhd. (RASB). RASB incurred the following expenditure with regards to the land: Expenditure Date RM Clearing of land 1 February 2015 20,000 Construction of roads 1 April 2015 30,000 25,000 Initial planting of chilli 1 July 2015 Raden noticed that RASB has only utilized 14 from the total area of the land and see the great potential if they build a factory to process rubber as the area was surrounded with rubber tree and the villagers need to bring rubber produce to shops that are about 6 km from the farm. After a few series of discussion with the villagers and the contractor the construction process began on 1 March 2015. The following cost were incurred in completion of the factory: Expenditures Cost of demolishing old building Amount (RM) 38,000 Cost of levelling land and building internal roads 30,000 Construction cost Architect's fees Wiring and plumbing 395,900 10,410 42,000 Cost of preparing the site for installing plant & 34,400 machinery Cost of plant and machinery 78,500 The construction process completed on 1 November 2015 where RASB immediately used the building for the following purposes: Office Factory Prayer room Canteen Employee hostel 2/12 6/12 1/12 1/12 2/12 Despite the encouraging response from the villagers, RASB feels the cost of the factory operations is too high. Due to this, after three years in operation with only RM30,000 net profit reported every year, RASB decided to sell the factory to RISDA on 1 December 2017 for RM500,000 exclude the land and keep the farm area. RISDA continues the usage of the building as a factory. RASB begin to focus on farming activities which is temporarily ceased since the focus has been diverted to the factory operation. To start RASB spend RM50,000 on 1 January 2018 to plant cocoa in replacing the old chili crop. RASB prepare their account to 30 June every year. Required: a) Calculate the agriculture allowances/charges due to RASB for the relevant YAs up to YA 2018. b) Compute the Industrial Building Allowance, Balancing Allowance and Balancing Charge (if any) for RASB for all the relevant years of assessment up to the year of assessment 2018. c) Calculate the agriculture allowances/charges due to RASB for the relevant YAs up to YA 2018