The Management Company (MC) of the building, "CBD Perdana 1" (Building), filed a case against the defendant (Defendant) for repayments of maintenance charges for five office units from the Defendant to the MC (Original Case);

A counterclaim has been lodged by the defendant (Defendant's Counterclaim) against:

a.MC; and

b.Setia Haruman Sdn Bhd (Developer). The Defendant bought the five units from the Seller by five similar Sales and Purchase Agreements, all dated 1 February 2008 (5 SPA's). The Defendant argued, among other items, that the Developer was responsible for:

i.damages for late delivery of vacant possessions (VP) of the 5 Units (Late Delivery Damages);

ii.The loss of the five-unit rent of the defendant (Loss of Rental), which was left to the Kementerian Sumber Manusia (KSM);

iii.Defects damages of the 5 Units.

Explain using the IRAC Methods.