On 7 June 2015, Ariffin transferred his durian orchard in Perak to his beloved wife, Norma. The market value of the durian orchard on the date of transfer is RM200,000. He originally bought the durian orchard on 15 March 2011 for RM80,000. In addition, Ariffin incurred stamp duty and legal fees amounted to RM16,400. Norma later sold half of the durian orchard to her friend for a consideration of RM110,000. She received 90% of the consideration from her friend on 17 December 2018, and the ownership of the disposed durian orchard was transferred to her friend on 4 January 2019. On 20 January 2019, her friend paid the 10% balance of consideration. No written agreement was signed during the process. In October 2019, Norma tried to sell the remaining half of the durian orchard but the potential buyer cancelled the purchase. The deposit paid, amounted to RM15,000, was forfeited. The remaining half of the durian orchard continues to be hold by Norma until 22 January 2020 when she sold to her cousin, Atikah, for RM172,000. In 2019, using the money that she received from the sale of half of the orchard, Norma had cleared a part of the land and built a traditional Malay house at a cost of RM76,000. She also incurred brokerage fee of RM2,700 and legal fee of RM5,100 during the disposal of the orchard. Norma has an allowable loss of RM14,000 brought forward from a disposal of property made in 2016. Required: i) Determine the disposal date of the durian orchard by Norma to her friend. ii) Compute the real property gains tax payable by Ariffin and Norma under the Real Property Gains Tax Act 1976 (as amended) on the disposals made by them.