The following scenario relates to question 2 and 3. Himayya Sdn Bhd (Himayya) is a resident company in Malaysia involves in a business of producing muslim attire for local and Asean markets. On 20 March 2020, Himayya purchased a custom pleating machine amounted to RM240,000 from Ar-Rayyan Ltd, a resident company in Dubai Himayya also acquired the right to use a patent of abaya design from Ar-Rayyan Ltd to produce a new pleated abaya which have become a new trend for 'ironless' abaya in Malaysia. Both companies agreed that 20% royalty from the sales of abaya will be paid to Ar-Rayyan Ltd for the use of patent and design. On 4 October 2020, Himayya paid gross royalty amount of RM85,000 to Ar-Rayyan Ltd and failed to comply with the relevant withholding tax provision. Himayya however, claimed the cost of pleating machine and gross royalty payment for a total of RM325,000 as deductible expenditure in its tax return for the year of assessment 2020. 2. Compute the amount of withholding tax (including penalty, if any) by Himayya to Inland Revenue Board (IRB) as a result of the non-compliance for the year of assessment 2020. A. B RM32,500 RM8,500 RM9,350 RM35.750 D. 12 marks) iz marks) 3. Discuss the tax implication on the claim of RM325,000 in the tax return of Himayya for the year of assessment 2020. A. RM240,000 and RM85,000 are treated as non-allowable expenses B. RM240,000 and RM85,000 are treated as allowable expenses C. RM240,000 is non-allowable expense while RM85,000 is allowable expense D. RM240.000 is allowable expense while RM85,000 is disallowable expense (2 marks)