mr. x sold his residential house at 5,000,000 while on quarantine, march 31, 2020. the acquisition cost is 3,000,000 while the zonal value and fair value are 6,000,000 and 6,500,000 respectively. Is mr. x liable to pay capital gains tax? If yes, by how much? What are the criteria to be exempted from payin the capital gains tax?