Rockingham Sdn Bhd (RSB) commenced operation in year 2021 and its main activity is the holding of investments. In September 2022, RSB sold all its investments except fixed deposit to be used as a capital to start a business of selling hand phones in 2023 as its main activity. The following information is provided for the year of assessment 2021, 2022 and 2023. Required: Advise whether the company is an investment holding company under Section 60F of the Income tax Act 1967 for the year 2021, 2022 and 2023. Show all computations