Choo sold his house for RM572,000 on 1 June 2019 and incurred agents fees of RM10,440 on the disposal. He bought the house on 20 March 2015 for RM435,000. Choo incurred stamp duty amounting to RM6,700 on the purchase. In 2016 he built an extension to the house costing RM 52,660. In March 2017 he received a deposit of RM30,000 from an intended buyer who later called off the deal, thus forfeiting their deposit. Choo has allowable loss brought forward from year 2018 amounted RM23,000. A trainee attached to a tax agents firm was asked to compute the real property gains tax payable strictly following the provisions of the Real Property Gains Tax Act 1976 and produced the following: RM RM Disposal price 572,000 Consideration received 30,000 Add: Deposit forfeited 602,000 Acquisition price Consideration paid 435,000 Less: Cost of extension to building (52,660) Agent's fees (10,440) Stamp duty (6,700) 365,200 Chargeable gains 236,800 Real property gains tax at 30% = RM71,040 Required: (a) List and briefly explain, the errors and omission(s), if any, in the above tax computation. (8 marks) (b) Compute the Real Property Gain Tax Payable by Choo for the year assessment 2019