Yan Sdn Bhd is a resident manufacturing company. In March 2018 the company constructed the following business premises:

	RM
A factory	600,000
A warehouse	150,000
A restroom and canteen	80,000
Living quarters for administrative staff	210,000
Living quarters for factory workers	160,000
Legal fees and charges on the contract agreement for the construction of the building premises	30,000
Architect fees regarding the building premises	12,000
Total cost	1,242,000

The construction of the buildings was completed in September 2018 and the buildings were put into use for the business from February 2019. Yan Sdn Bhd closes its accounts on 30 April annually.

Required:

Compute the industrial building allowances due to Yan Sdn Bhd for the year of assessment 2019.