4. Owura Boakye constructed a building at a cost of GH 150,000 on 1st July, 2015 at Gbaweh. In the year 2017 He had to undertake repairs to the building which cost him GH 10,000.00. Owura Boakye has an insurance policy with L. B. D Ltd in the sum of GH 50,000 covering the house and all premieres have been duly paid to the value he decided to relocate from Gbaweh to Kasoa and sold the house for GH 195,000.00 on 2nd February, 2020. He paid 1% of the sales price as commission to the Agency which facilitated the sale. You are required to: (a) Calculate the Capital Earns Tax Payable if any (b) If Owura Boakye used GH 18,000 out of the proceeds received from the Sale of his building to acquire a building in Dansoman as envisaged by him 1st June, 2020, what would be capital Earns Tax Payable by him, if any? (15 marks) the