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7. DEF Sdn Bhd (DEF) disposed of a ten-storey building in the year 2015. The building had been acquired in the year 2000 for RM250,000, and DEF had incurred RM15,000 on the cost of transfer and legal fees. Shortly after the acquisition, the top floor of the building was destroyed by fire and DEF received RM30,000 from its insurance company as compensation for the damage. However, DEF only spent RM25,000 of the compensation on repairing the floor What is the acquisition price of the building for the purposes of real property gains tax? (3m)