PC Sdn Bhd acquired for investment purposes RM2 M ordinary shares of RM1 each in CP Sdn Bhd, a controlled company for RM3 M on 1/6/1986 and another RM2 M ordinary shares under rights issue on 1/12/2018 CP Sdn Bhd owns 2 office complexes located in KL Complex 1 acquired on 10/1/1985 for RM 6M Complex 2 acquired on 15/11/2018 for RM 10M CP Sdn Bhd accounting year end falls on 31 Oct revalued Complex 1 to RM8M at 31/10/1988 based on a professional valuation Assuming that the paid up capital of CP Sdn Bhd before rights issue was RM5M and is a real property company as at 21/10/1988 PC Sdn Bhd disposed its entire Shareholding of 40% in CP Sdn Bhd on 20/3/2021 for RM8M REQUIRED Compute the RPGT, if any on the disposal of the shares in CP Sdn Bhd