1. On 1 June 2014 Mr Thames transferred his house to Miss Jane for RM400, 000. The transfer followed an agreement made verbally on 2 January 2014. The consideration was paid in full on 15 April 2014.

The house had been purchased by Mr Thames on 11 May 2010 for RM288, 000. Prior to the disposal of the house Mr Thames incurred the following expenditure:

Details:	RM
Stamp duty on purchase	4,700
Interest on a mortgage loan incurred from 1 January to 31 December 2011	13,000

Miss Jane subsequently sold the house for RM478, 000 and incurred agents fees of RM7, 000 in connection with the disposal. Prior to the disposal of the house Miss Jane spent RM28, 000 on an extension to the property. The Sale and Purchase Agreement (S&P) for this disposal was signed on 23 September 2018.

Formulate the Real Property Gains Tax payable by Mr Thames and Miss Jane respectively.