1. VitaLie Sdn Bhd., a resident company with paid up capital of RM15 million, has been manufacturing industrial goods in Johor since 2011. Increasing demand has driven increase in output, which required the company to have an additional factory space, plant and machinery to expand his productions. In year 2018, the company commenced its expansion project. The following information was gathered for year 2018 and forecast figures for 2019:

	Year end 31 October 2018 RM’000	Year end 31 October 2019 RM’000
Qualifying capital expenditure on    -Factory    - Plant and machinery (heavy)	3,000 1,000	3,000 9,000
Statutory income	1,800	9,600
Interest income	50	50
Approve donations	20	45

Required :

I. Compute, for the year of assessment 2018 and 2019:

1. The amount of reinvestment allowance available and amount to absorbed (transfer to the tax exempt account) in the relevant year of assessment;
2. Tax payable for the two years of assessment 2018 and 2019. (9 marks)