Berangan Plantation Sdn. Bhd. which was incorporated in January 2010 involved in the business of planting banana. The company makes up its account to 30th June every year. Details of the capital expenditure incurred are as follows: Required: Calculate the agriculture allowances / charges for Berangan Plantation Sdn. Bhd. and Pisang Emas Sdn. Bhd.for all the relevant years of assessment up to year of assessment 2016. Berangan Plantation Sdn. Bhd. had made an election under Paragraph 27, Schedule 3 of Income Tax Act 1967.