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2a) MAC Bhd, a resident company, is engaged in the manufacture of auto gates. The company prepares its accounts to 31 December annually. In 2018, the company constructed a factory in Penang and the factory was completed on 1 June 2019. The company commenced business on 1 July 2019 and the factory was used in the business from the same date. The following expenditure had been incurred for the construction of factory: RM Land cost 1,1000,000 Construction costs and other expenses related to the factory 3,000,000 The total area of the factory is 100,000 square feet, which include the office area of 20,000 square feet MAC Bhd moved its manufacturing business to a new state-of-the-art building based at Kuala Lumpur in June 2021. The finance director disposed of the factory in Penang, the sale proceeds from the disposal of comprise: RM Land 2,000,000 Factory 7.000.000 Total 9.000.000 Required: i) Calculate the qualifying building expenditure and the industrial building allowance available to MAC Bhd for the YA 2019 and YA 2020. (4 marks) r ii) Calculate the balancing charge/allowance in respect of the disposal of factory for the YA 2021. (7 marks)