Geofrey, a Malaysian citizen, signed a sale and purchase agreement to acquire a serviced apartment in Petaling Jaya for RM750,000 on 24 February 2017. On 6 May 2017, he made full payment of the purchase price and received the key to the apartment on 1 September 2017. The title to the apartment was transferred to him on 2 December 2017. He paid RM5.500 in stamp duty and RM2,450 in legal fees for the acquisition. Before moving in, he renovated the apartment. He incurred the following expenditures: Kitchen cabinet installation Upgrade of bathroom Interior design fees Lightings and fittings RM 30,000 24,000 5,800 28,000 87,800 On 3 March 2020, he advertised the apartment for sale and received RM10,000 deposit from a Taiwanese couple. The deal was not successful and the full deposit was forfeited. He eventually sold the apartment for RM980,000 on 1 November 2020. The expenditures incurred during the disposal were: Valuation fees Real estate agent's commission Advertisement for sale RM 1,300 18,500 1,800 21,600 Geofrey has an RPGT allowable loss carried forward from 30 June 2014 amounting to RM5,650. Required: (a) Given the three dates i.e. (1) S&P Agreement, (ii) Full Payment and (ii) Transfer of title, explain which of the dates ought to be the acquisition date. Will your answer differ if there is no sale and purchase agreement between Geofrey and the seller? State your reason(s). (3 marks)