The following is information related to Seri Specialist Hospital Bhd. Compute the industrial building allowances due to Seri Specialist Hospital Bhd for all the relevant years of assessment up to 2019. Support your answers with relevant computations.

Seri Specialist Hospital Bhd is a private hospital established in 2008. Due to growing demands of its medical services, the hospital acquired a piece of land and started the construction of a new building for Intensive Care Unit (ICU) in August 2018. The following expenditures were incurred for the construction:

Expenditures	RM
Cost of land	30,000
Stamp duties on land acquisition	2,500
Cost leveling the land	2,000
Architect fee	18,500
Interest on loan for construction purpose	72,000
Legal charges related to loan application	12,500
Construction cost	515,000
Water system and electrical works	54,000
Construction of roads and parking area	45,000

The construction work was completed in February 2019 and 12% of the building was used for administrative purposes. In 2015, the company also purchased a building at the cost of RM1.2 million including the cost of land amounting to RM500,000. The building was turned into a maternity ward.