In 2002, Roger and his wife, Serena, jointly purchased a house few months after they got married. The house was still under construction when Roger and Serena signed the sale and purchase agreement on 24 July 2002. The price, as stated in the sale and purchase agreement, was RM185,000. In addition, they had to pay legal fees and stamp duty amounted to RM4,800. The couple received the key to their house from the developer in 2005. In 2006, the house was renovated at the cost of RM21,000. The house was rented out. Roger and Serena never lived in the house. On 19 October 2013, Roger passed away. Rogers portion of the house was officially transferred to Serena on 16 December 2016. At that time, the market value was RM280,000. In 2016, Serena paid RM5,200 for preserving the title of the property. In 2018, Serenas house was damaged as a result of renovation works at the house next door, owned by Mr. Chan. After negotiations, Serena agreed to receive compensation of RM10,000 from Mr. Chan. In 2019, Serena sold the house to Puan Sabariah for RM360,000. The Sales and Purchase Agreement was signed on 25 November 2019. As part of the selling process, Serena has to pay RM25,000 to the property agent who found the buyer and RM4,000 to a lawyer for the preparation of Sales and Purchase Agreement. She also agreed to pay RM500 for minor repair of the house on request of Puan Sabariah.

Required: i) Compute the Real Property Gains Tax payable, if any, by Roger and Serena under the Real Property Gains Tax Act 1976.

ii) Suggest two (2) ways for Serena to reduce her Real Property Gains Tax payable.