22. In P.Y. 2022-2023, Mr. A has transferred the following assets: Asset transferred Full Value of Indexed Cost of Consideration () Residential house property Jewellery 8 crores (a) *80,50,000 (b) *81,55,705 (c) *98,00,000 (d) *48,00,000 3 crores Acquisition () 6 crores 2 crores Transfer Date 25.11.2022 05.01.2023 Mr. A bought a new residential house property on 01.04.2021 for 1 crore and on 28.02.2023 deposited 3 crores in a capital gains deposit account scheme. On 30.07.2023, Mr. A has withdrawn 3 crores from capital gains deposit account and acquired a residential house property worth 2.5 crore. What would be the capital gains in the hands of Mr. A for A.Y. 2023-24, if the expenses in connection with transfer of jewellery were 2,00,000?