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1. Cekap Sdn Bhd a Malaysian resident company operating in Shah Alam, manufactures two products, a promoted product and a non-promoted product. The company had applied for investment tax allowance for the promoted product and an approval was granted by the relevant authority for five years effective from the year of assessment 2016. The projected statutory income for five years ending 31 December is as follows: Qualifying capital Year of assessment Promoted product Non-promoted product expenditure for promoted product Statutory income Statutory income (Adjusted loss) (Adjusted loss) 2016 (180,000) 12,000 100,000 2017 150,000 24,000 80,000 2018 200,000 (35,000) 70,000 2019 240,000 26,000 2020 270,000 33,000 320,000 You are required to compute the chargeable income and exempt income (if any) available to Cekap Sdn Bhd for the year assessment 2016 to 2020