Problem 11-3: Mrs. Joarder runs a business of her own. She has purchased a piece of land at a cost of Taka 9,000,000 on 1st January 2011 within the jurisdiction of Khulna Municipality having a total population of around 30,000 according to the last census. She has to pay Taka 30,000 as finders' fee and another Taka 100,000 as registration fee for the land. She has sold the land on July 15, 2018 at a price of Taka 20,000,000. For the sale, she has to pay brokerage fee @ 2% on the gross sales amount receipt. In DCT's opinion, the fair market value of the land at the time of sale is Taka 18,000,000. On July 30, 2018 she has purchased another land at a cost of (a) Taka 10,000,000 (b) Taka 11,000,000 and expressed her intention of getting roll over relief of capital gain on new land in writing to DCT. She also had Taka 400,000 as taxable income from interest on securities and another Taka 100,000 taxable income under the head, 'income from other sources'. Required: Compute the amount of capital gain and tax liability