Jeram Sdn. Bhd. (Jeram) acquired an acre of land from the state government for RM25,000.00 and incurred legal fees of RM1,000.00 and stamp duty of RM3,000.00. There was no written sale and purchase agreement but Jeram paid the full consideration of RM25,000.00 on 28 May 2010 and the ownership of the land title was transferred to Jeram on 27 January 2011. Jeram built a badminton hall on the land for RM120,000.00 which was completed on 3 March 2011. During a rain storm part of the badminton hall was damaged and Jeram received RM160,000.00 on 15 January 2013 after making a claim under its insurance policy. Jeram signed an agreement to dispose of the land and badminton hall for RM220,000.00 on 20 June 2016.

REQUIRED: State the date of acquisition of the land and compute the real property gains tax, if any, payable by Jeram Sdn. Bhd. on the disposal.