4. (a) Justify the RPGT implication of the following two situations. No calculation is required. As part of its business operation, Bina Property Sdn Bhd owns and trades land. On 3.1.2010, the company paid RM800,000 for a plot of land. On 15.8.2022, the land was compulsorily acquired by the government with RM1,300,500 in compensation. Intel Corporation is a semiconductor chip manufaturer. On 17.8.2015 the company paid RM300,000 for a plot of land with the intention of building a factory and extending its business operations in the future. Yet the land was compulsorily acquired by the government on 23.6.2020 for RM400,000. 229 (5 marks)