PART B. REQUIRED: Leha is an entrepreneur that are selling assorted snacks and candies and have her own small factory in Jitra Kedah. The business has been doing really well, however, during the Movement Control Orders (MCO) caused by COVID-19 pandemic, Leha's business took a hit. As a small medium enterprise, discuss incentives that the government has announced in the recent 2022 budget to help the SMEs like Leha's to recover and build resilience. What are the possible effects of these incentives on SMEs