Explain ANY FIVE (5) relevant 'badges of trade' for each of the independent situations above and indicate

whether the profits from the sale will be subject to income tax.

(A) (a) (b) Frankie is a civil engineer working with Ranhill Engineering Consultants Sdn Bhd. He bought a 3- stone).r shop house with separate titles for each oor at a bank auction on 1 March 2019'. The cost of the building was RM1,200,000. The shop house was bought with a bank loan which was approved on 31 March 2019. He undertook to repair and paint the shop house at a cost of RMlm.000 which commenced on I May 2019 and the work was completed on IS November 2019. In early 2020, be advertised and engaged a broker for the sale of shop house. Each of the oor of the 3-stoereg,r shop house was sold to 3 different buyers for RMSWDOO. RMGSUJII) and \"1.4550.\" respectively in June 2020. Siva has resigned from his employment since April 2019. In January,r 2020. he started his new experience in earning income with flexible working period in Iohor Bharu. He had started to collect and sold recycled items such as aluminium. plastic bottles. papers and old metals. Every morning. he started his work by moving around shops. houses and markets in Klang Valley. Before he sells off the recycled items. he will sort the items according to the types of materials. He will sell off the item at the end of each day and managed to earn an average income of RM200 per day. Required: Explain ANY FIVE (5} relevant 'badges of trade' for each of the independent situations above and indicate whether the prots from the sale will be subject to income tax. [Tots]: 20 marks]