Solve these 2 part a and b.

In Malaysia, Real Property Gains Tax (RPGT) is one of the most important property-related taxes and is chargeable on the profit gained from selling a property. This is usually paid by the seller. (a) The Real Property Gains Tax (RPGT) Act was updated in 2020 with the objective of giving tax exemptions to low-cost and budget homes below RM200,000, while increasing the tax rate to 5% for properties held by Malaysian citizens for more than five years. Briefly explain the law-making process involved in its creation. [7 Marks] (b) The delegated legislation exercise is defined as authority conferred by Parliament to the Executive to make decisions with the guidance of the Parent Act. Briefly justify when this branch is able to create subsidiary legislation and support this justification with one (1) recent example. [8 Marks]