During the year ended 30 June 2019, CoCo Berhad had the following transactions: (a) In July 2018, CoCo Berhad acquired a building for RM800,000 with an estimated useful life of 20 years. It is the company's policy to depreciate the building on a straight line basis. On 30 June 2019, the building had been revalued to RM950,000. It is the company's policy to provide a full year's depreciation in the year of purchase and none in the year of disposal. For tax purposes, initial allowance of 10% and annual allowance of 3% are given for such buildings. The company has no intention to dispose the revalued building. CoCo Berhad had trade receivables of RM1,500,000 and an allowance for doubtful debts of 10% has been made for the year. Income tax rate is 25% for the year ended 30 June 2019. Required: Calculate the deferred tax asset or deferred tax liabilities as at 30 June 2019 arising from the above transactions. (b)