Question B (25 marks) B. (I) Cempaka Sari Sdn Bhd is a company involved in a large-scale lemon grass plantation situated in Hulu Terengganu. The followings are various expenditures incurred by the company for the financial year ended 30 October 2021. (*the hostel is situated in the town of Kuala Terengganu which has some value and about 45 km distance from the lemon grass plantation). On 115 of August 2022 , Cempaka Sari Sdn Bhd disposed of the entire asset to Tanjung Wangi Sdn Bhd at RM 4.5 million. The accounting year end of Tanjung Wangi Sdn Bhd is 31 Dec annually. All agricultural assets are being used for the purpose of business within one month before the disposal, except for the smoke house that is stopped from being used on May 2022. You are required to: Discuss on the claiming of agricultural allowance by Cempaka Sari and Tanjung Wangi and the agricultural charges upon Cempaka Sari for all relevant Year of Assessment (if any) on the disposal of its agriculture assets. No election to spread back the agricultural charge is made by Cempaka Sari. Please provide the relevant calculation