Shoemi Sdn Bhd constructed a new building for use in its business for RM760,000. The component costs are:

	RM
Land cost	200,000
Legal fees for land	10,000
Construction costs:
Shoe factory	500,000
Showroom	50,000
	760,000

What is the qualifying building expenditure for the purposes of calculating industrial building allowance?

Select one:

a. RM500,000

b. RM550,000

c. RM560,000

d. RM760,000

e. Tiada jawapan di atas/ None of the answer above