Muhammad Akmal owned 2 hectares of agriculture land located in Kuala Berang, Terengganu which he bought in 2018. He intended to build 4 bungalows for each of his son and use the area as family resort. However, in 1 July 2019 he received a piece of letter from Terengganu state government informing him that his land is included i under development area. He at first refused to obey with the order but finally agrees. On 1 May 2020 he received RM2.5 million from the government as compensation from the compulsory disposal of the land. Required: State with reasons, whether the RM2.5 million compensation received by Muhammad Akmal is taxable under Income Tax Act 1967 by using any FOUR (4) badges of trade. a. Taxable-period of ownership, alteration to the property, accounting evidence b. Not taxable - period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization, methods employed in disposing OC. Taxable - period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization d. Not taxable - period of ownership, alteration to the property, profit seeking motives, circumstances surrounding realization, methods employed in disposing