Athirah bought a hectare of land under agriculture status for RM200,000. After a year she converts her agriculture land to 6 lots of residential land. The estimated value of each lot is RM70,000. In 2021 she manages to sell 2 lots to her friends. Advice Athirah on the receipts from the disposal of 2 lots of land and identify the relevant badges of trade. O a. Taxable-period of ownership, alteration to the property, accounting evidence O b. Taxable period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization O c. Not taxable period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization, methods employed in disposing d. - Not taxable period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization, methods employed in disposing