Triton Sdn Bhd has an accounting year end of 31 December, and on 1 January 2022 acquired a van for RM190,000 which was registered as a commercial vehicle licensed to transport employees. What is the qualifying expenditure that can be claimed for capital allowances purposes in respect of the van for the year of assessment 2022?

Select one:

a. RM50,000

b. RM90,000

c. RM100,000

d. RM190,000

e. Tiada jawapan di atas/ None of the answer above