BN has 222 parliament seat candidates and 505 state seat candidates. Election expenses ceiling is RM200,000 for each Parliament candidate and RM100,000 for each state seat candidate. So total expenditure ceiling for all BN candidates in total is RM94.9 million. According to a survey by AC Nielsen and Carat Media, BN and PMO already spent RM176 million on advertisements alone. Can this be considered as an electoral offence?