State any TWO (2) intangible assets with the definite useful life. (2 marks) Budi Bhd is an Agriculture manufacturing company in Malaysia. On 1 January 2019 , the company has acquired a patent associated with the latest and advanced technology in fertilizer. The total cost that attributable to the acquisition of the patent was RM500,000. It was estimated that the patent would be the source of net cash inflows to the company for the next 10 years. On 1 January 2021 , the fair value of the patent was RM500,000. The company adopts revaluation model for the subsequent measurement of the intangible asset. Amortization of intangible assets will be yearly, straight-line basis. On 31 December 2021, the company also owned a copyright with a carrying amount of RM150,000. The fair value less cost to sell and the value in use of the copyright as at 31 December 2021 was RM100,000 and RM120,000 respectively Required: i. Explain the accounting treatment of the above patent for the year ended 31 December 2019, 2020 and 2021. (10 marks) ii. Calculate the impairment loss (if any) for the copyright as at 31 December 2021. (3 marks) (Total: 15 marks)