[25 marks] 3. On 15 May 2015, Mary purchased a house in Subang Jaya, Selangor for MYR230,000. She took a bank loan to finance the purchase. The full payment for the house was settled by the bank to the seller on 30 June 2015. The following costs were incurred by her in regards with the purchase of the house: Stamp duty on sale and purchase agreement Legal fees on sale and purchase agreement Stamp duty on loan agreement Legal fees on loan agreement Brokerage fees Bank loan interest MYR 3,200 2,800 2,700 2,100 3,400 26,000 On 10 May 2018, she sold the house to her husband, Simon, for MYR228,000. Simon built an extension to the house for MYR25,000. In December 2018, he received a sum of MYR18,000 as compensation for damage to the house caused by renovation work carried out to the property next door. Simon disposed the house to his brother on 25 October 2021 for MYR460,000 when the market value at that time was MYR480,000. He incurred a valuation fee of MYR5,200, and stamp duty and legal fees for sale and purchase agreement of MYR4,750 and MYR3,600, respectively. He incurred an agent commission fee of MYR13,500 for the disposal. In addition, he incurred MYR680 cleaning charges prior to the sale. In March 2020, a deposit of MYR8,000 was forfeited to him when an intended buyer called off the deal. Required: Required: (a) (b) Discuss the tax implications on Mary and Simon, if relevant, on the disposal of her house to Simon. [10 marks] Compute the real property gain tax liability (RPGT) for Simon at the disposal of the house on 25 October 2021. Show all relevant workings. [7 marks] Note: You should indicate by the use of the word 'Nil' for any item referred to in the question for which no implication on tax. [Total: 17 markel