$($b$)$ ABC Sdn Bhd constructed a factory at the cost of RM$1,900,000$ of which RM$400,000$ was for the land. The building was completed on $1\mathrm{.}1\mathrm{.}2018$ and $1/8$ of the building used as an office. On $1\mathrm{.}2\mathrm{.}2021,$ the building was sold to CIM Sdn Bhd for RM$2,500,000$ including

RM$800,000$ for the land. CIM Sdn Bhd used the whole building as a factory. CIM Sdn Bhd constructed an extension to the building costing RM$220,000$ on $2\mathrm{.}5\mathrm{.}2022.$ The extension was completed and brought

into use as a warehouse for the storage of raw materials for manufacturing. Both companies ended their accounts on $31$December.

Required:

Compute the Industrial Building Allowance and Balancing Charge $($if any$)$ for both

companies for all relevant years of assessment up to the year of assessment $2022.$