QUESTION $3$

Cocoa Delicious Sdn$.$ Bhd$.$ was incorporated on $1$ May $2017$ to carry on a business of operating cocoa plantation in Johor. The company makes up its account to $30$ April every year. Details of capital expenditure incurred were as follows:

$\backslash$table$[[$Date$,$Expenditure,RM$],[1\mathrm{.}1\mathrm{.}2017,$Cost of land,$500,000],[1\mathrm{.}3\mathrm{.}2017,$Clearing of land,$80,000],[1\mathrm{.}4\mathrm{.}2017,$Demolishing of Orang Asli's houses,$50,000]]$

$1$

$\backslash$table$[[1\mathrm{.}6\mathrm{.}2017,$Construction of road,$90,000],[1\mathrm{.}10\mathrm{.}2017,$Planting of cocoa seedlings,$140,000],[1\mathrm{.}5\mathrm{.}2018,$Construction of labour quarters A$,85,000],[1\mathrm{.}9\mathrm{.}2018,$Building of mosque,$75,000],[1\mathrm{.}2\mathrm{.}2020,$Purchase of lorries,$60,000],[1\mathrm{.}12\mathrm{.}2021,$Construction of new labour quarters B$,105,000]]$

On $1$ November $2021,$ the old labour quarters A was sold to Syarikat Bersatu Sdn$.$ Bhd$.$ for RM$80,000.$ Syarikat Bersatu Sdn$.$ Bhd$.$ closes its accounts on $31$ March every year.

Required:

Calculate the agriculture allowance and$/$or agriculture charge for Cocoa Delicious Sdn$.$ Bhd$.$ and Syarikat Bersatu Sdn$.$ Bhd$.$ for all relevant years of assessment till YA$2023.$