XYZ Berbad, a manufacturing company, incurred the following expenses during the year ended 31 August 2020: The construction of the buildings was completed in February 2020 and the building were put into use for the business from March 2020. The company also incurred RM75,000 on cutting and levelling the land to prepare a site for the installation of heavy machinery, costing RM800,000 which was purchased on January 2020 . The machinery was put into use for business from march 2020. *The storage building which is used for the storage of finished products is adjacent to the factory. Required: a. Compute XYZ Berbad's capital allowance under Schedule 3 of the Act for year assessment 2020, together with the residual expenditure carried forward. b. Explain your treatment of the cost of cutting and levelling the land