$($Question $2)$ On $16\mathrm{.}5\mathrm{.}2013,$ En Jamal purchased land for RM$800,000.$ The land was subsequently gifted to his son, En Halim, on $5\mathrm{.}11\mathrm{.}2015,$ when its market value was RM$1,400,000$ million. En Halim contributed for the stamp duty and legal fee on the change of ownership amounting to RM$10,000.$ Both En Jamal and En Halim are Malaysian citizens. On $4\mathrm{.}4\mathrm{.}2017,$ En Halim transferred the land to Bina Enterprise, a real property partnership company equally shared by him and his wife. The market value of the land on the transfer date was RM$2,500,000.$ En Halim received a consideration of $2,300,000$ units' ordinary shares of RM$1$ each in Bina Enterprise and RM$200,000$ in cash. Bina Enterprise's market value represents $100\backslash \%$ of the tangible assets it owns. On $1\mathrm{.}2\mathrm{.}2022,$ Bina Enterprise sold its entire shareholdings to another company for a total of RM$10,000,000$ for shares equally owned by En Halim and his wife. Required: $($a$)$ Justify En Jamal's implication for Real Property Gain Tax $($RPGT$)$ on the transfer of land to En Halim. $($b$)$ Justify the RPGT implication upon the transfer of the land from En Halim to Bina Enterprise. $($c$)$ Justify En Halim's acquisition price of the shares in Bina Enterprise in exchange for the land. $($d$)$ Justify the RPGT implication on the disposal of real property company, Bina Enterprise. $($e$)$ Compute the RPGT payable by En Halim on the disposal of Bina Enterprise shares.