Uni Bhd. (UB) signed a sales and purchase agreement with Khoo on 18 September 2018 to dispose of a factory building for RM1,590,000.00. UB paid valuation fees of RM53,000.00.00. UB had acquired the factory building for use in its manufacturing operations for RM1.2 million on 8 August 2010. UB also paid stamp duty of RM20,000.00 and tax agent fees of RM4,000.00 for filing the real property gains tax form to the Inland Revenue Board on the purchase and RM70,000.00 to extend the factory building in May 2011. In March 2013, UB received cash compensation of RM367,000.00 from a supplier for damage to the factory building.

 Compute the real property gains tax (RPGT), if any, on the disposal of the factory building by Uni Bhd. on 18 September 2018.