Reymond works as a real property agent. In the year 2015, he had planned to retire and reside in his hometown, Taiping, Perak. Before his retirement, he had purchased 5 acres of land at RM240,000 to start his durian plantation and fish ponds. In the year 2023, he was diagnosed with stage 3 colon cancer and needs money for medical treatment of his disease in overseas. He sold 3 acres of the land to his friend, Azlan for RM190,000 and the remaining balance to his brother, Ryan for RMIS0,000, He has never disposed of any real property previously. Required: State, and explain, concerning ANY FOUR (4) relevant badges of trade, whether the gain from the sale f the land by Raymond will be subjected to income tax. (9 marks)