ZAZA Sdn Bhd acquired a new factory for use in its trade for RM900,000. The cost comprises:

	RM
Land	300,000
Factory	400,000
Administration office	70,000
Legal fees for factory	20,000
Showroom	80,000
	870,000

What is the amount of qualifying building expenditure (QBE) on which industrial buildings allowance (IBA) is calculated?

Select one:

a. RM550,000

b. RM570,000

c. RM700,000

d. RM870,000

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