Wau Sdn Bhd is a manufacturing company that sells data storage. The relevant details based on the financial year ended 30 September 2022 for the year of assessment 2022 are: Profit before tax RM10,800,000 I Information relevant for the year: Vendor development programme (VDP) for the first time (approved by the relevant authorities) of RM900,000. What is the amount that can be claimed by Wau Sdn Bhd as a double deduction for the VDP for the year of assessment 2022? * (10 Points) (A) RM300,000 (B) RM400,000 (C) RM500,000 (D) RM900,000