3. Mrs Meera purchased a residential house property on August 6,2019 for R30 lakhs. She made certain capital expenditure for the house in the month of January 2020 for Rs2 lakhs. She disposed off the property in Xpril 2021, for Rs 40Lakhs. a. Discuss about the exemption available under section 54 (5 Marks) b. Considering Section 54, Discuss the amount of exemption if any, amount of type of capital gain taxable in the hands of Mrs. Meera if she purchased another property from the sales proceed in the month of May 2021