2. Puan Haslinda, a citizen and an active investor in real properties and the stock market in Malaysia. Due to some personal issues, Puan Haslinda is decided to migrate to Indonesia. Therefore, she wishes to dispose of one her houses in Malaysia that was bought on June 2016. However, she is unsure on the tax mechanism to be applied upon the disposal. Currently, she is considering a number of options as follows: i. transferred it to her daughter, Huwaida on 10 June 2019 ii. disposed to her friend, Lubna (resident) on 1 December 2019 iii. transferred to LLP Sdn Bhd, a manufacturer of canned foods. LLP Sdn Bhd owned by Haslinda, Lufty (her brother) and Putri (her sister). Required: Suggest with justification to Puan Haslinda for the best option to be chosen on the disposal of real property in accordance with Real Property Gains Tax Act 1976