5. (b) (a) Jaya and Hema are a married couple residing in Thailand. Jaya is a Malaysian citizen, while Hema is a non-Malaysian citizen. On 7.2.2017, they purchased and co-owned a building in Penang, Malaysia. The acquisition price is RM300,000, the agent fee on the purchase is RM30,000 and stamp duty is RM3,000. A compensation on damages was received on the property amounting RM20,000 in April 2017. Jaya gifted his portion of the property to Hema on 9.5.2017, when the market value was RM310,000. Hema subsequently sold the property on the 6.6.2022 for RM700,000, a legal fee of RM7,000 and stamp duty of RM10,000. Identify the RPGT exemption that Jaya is entitled to on the transfer of the property. Then, compute the RPGT for the disposal by Hema. (10 marks) Roslan and Aza are a married couple residing in Singapore. Roslan is a Malaysian citizen, while Aza is a Singaporean. On 7.3.2015, they purchased three-story-building in Johor Baru, Malaysia. The building is equally owned by Roslan and Aza. On the acquisition, the purchase price was RM400,000 with stamp duty of RM5,000 and legal fee of RM10,000. A total renovation cost of RM100,000 was incurred immediately upon its acquisition. On an attempt at disposal, a RM3,000 deposit was forfeited. On 8.6.2022, the entire building was sold to Jaya Berhad for RM800,000. The legal fee and stamp duty incurred on the disposal amount to RM10,000 and RM12,000, respectively. The following is the information on each floor usage prior to its disposal and the disposal value of each floor: Disposal price (RM): Level: Usage: Level 1 Dobi and caf business Level 2 Gym business Level 3 Hostel of the staff Total 400,000 200,000 200,000 800,000 Roslan had never elected any RPGT exemption, and will apply on the above disposal if entitle. Identify the RPGT exemption entitled by Roslan. Then, compute the RPGT based on the disposal by Roslan and Aza. 231 (15 marks)