(b) 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 inclusive of GST. UB paid valuation fees of RM53,000 inclusive of GST on the sale. 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 and tax agent fees of RM4,000 for filing the real property gains tax form to the Inland Revenue Board on the purchase and RM70,000 to extend the factory building in May 2011. In March 2013, UB received cash compensation of RM367,000 from a supplier for damage to the factory building UB is registered for goods and services tax (GST) purposes. Required: (i) Compute the real property gains tax (RPGT), if any, on the disposal of the factory building by Uni Bhd on 18 September 2018. (5 marks) (ii) Assuming Uni Bhd received the notice of assessment dated 30 October 2018 on 15 November 2018, state, with reason, the due date to pay the RPGT to the Inland Revenue Board. (1 mark) (10 marks)