(c) Mr. Alam, a resident of Bangladesh made the following gifts for the income year 2013-2014: One acre of land of a value of Tk. 200,000 to his sister residing in Nepal. The land is in the North Bengal area. ii) 3 bighas of land at his village to an organization established newly, not approved by the government, the value of the land is Tk. 100,000 per bigha, Jewelry valuating Tk. 50,000 on the marriage occasion of one of his nephew not dependent on him. iv) On the occasion of marriage of his elder son he made a donation of Tk. 250,000. Mr. Alam donated Tk. 30,000 to Dhaka University. vi) He made a gift of goods amounting Tk. 50,000 to the Prime Minister Relief fund. vii) He made a donation to a political party Tk. 5,000 and charity to a Mosque Tk 5,000. He made a cash gift of Tk. 9,00,000 to his nephew out of bank balance in Brac Bank. ix) Gift to brother a piece of land in contemplation of death Tk. 5,00,000 x) Payment of annual dues regarding the life insurance policies of his two grandson: Naved and Naz (both dependent on him) & Mrs. Alam Tk. 40,000; Tk. 50,000 and Tk. 80,000 respectively. Required: Compute the taxable gift and the gift tax thereon. viii) *