$5$ Acme Manufacturing Sdn Bhd $($ACME$)$ is a growing business specializing in the production of electric motors and closes its account on $31$ December. The company recently decided to expand its operations by consfructing a new factory in Pahang. The factory complex consists of two buldings with the following usage: The total construction casts for each building are as follows: Construction of the entire factory complex began on $1\mathrm{.}4\mathrm{.}2019$ and was completed on $30\mathrm{.}11\mathrm{.}2019.$ The factory commenced operations on $27\mathrm{.}1\mathrm{.}2020.$ In $2023,$ building $1,$ which consists of the factory, warehouse, canteen and office, was severely damaged by a fire. ACME incurred demolition costs of RM$15,000$ to clear the damage and received RM$20,000$ from scrap sales. Required: $($a$)$ Justify the industrial building allowance $($IBA$)$ entitlement for the following: i$.$ Factory. ii$.$ Warehouse. $(2$ marks$)$ iii. Canteen and resting lounge. $(2$ marks$)$ iv$.$ Office. $(2$ marks$)$ v$.$ Workshop. $(2$ marks$)($b$)$ Compute the IBA for each respective building $($where applicable$)$ for the relevant year of assessment. $(10$ marks$)$