3) A new building was bought and put into use as a warehouse for the storage of raw materials on 30 April 2018. The cost of the building was RM620,000. It was located within the factory compound. Due to financial problem, the building was sold to JB Sdn Bhd (accounting year end 30 September) for RM760,000 on 6 June 2019.JB Sdn Bhd used the whole building as a factory. Compute the industrial building allowances and balancing charges, if any, for both companies for all the relevant years of assessment up to year of assessment 2019. 3) A new building was bought and put into use as a warehouse for the storage of raw materials on 30 April 2018. The cost of the building was RM620,000. It was located within the factory compound. Due to financial problem, the building was sold to JB Sdn Bhd (accounting year end 30 September) for RM760,000 on 6 June 2019.JB Sdn Bhd used the whole building as a factory. Compute the industrial building allowances and balancing charges, if any, for both companies for all the relevant years of assessment up to year of assessment 2019