Ronalds a Malaysian citizen, entered into a sales andpurchase agreement with Ion Homes Sdn Bhd (IH) on 18July 2019 to purchase an apartment in Putrajaya, Malaysia, for RM330,000. Ronalds paid the fullconsideration due to IH on 25 October 2019 and sheincurred legal fees of RM15,000 on the purchase.

Ronalds incurred the following expenses during the periodof ownership of the apartment:

RM

Interest expense 69,000

Legal fees for defending the title9,000

In August 2019, Ronalds received compensation ofRM18,000 for damages to the property from a third partyand also an insurance amount of RM20,000 relating to thedamages.

Ronalds disposed of the property to an interested familyfor RM520,000 and signed the sales and purchase agreement on

15 August 2021. The following expenses were incurred inrelation to the disposal,

Inclusive of SST:

	Agent commission	RM3,180
	Tax agent fees for the filing of the real property gains tax (RPGT)return	RM 2,120 RM1.200

In 2015, Ronalds had disposed of a property which gaverise to an RPGT loss of RM5,270.

(ii) Compute the real property gains tax (RPGT)payable on the disposal of the apartment by Ronalds.