NRI clubbing Capital Gain profits in an ITR ?

I have Client their details below

In January 2022, an NRI husband purchased a home in the wife's name (also NRI) for 20 lakh rupees.

Husband took out a joint loan for 18Lakh rupees

And paid 2 lakh payment via his savings account

Husband paid off all loans and is preparing to sell the house for 28 Lakh in February 2024.

How will tax calculations work out since the wife will receive 28 Lakh Should the wife return the husband's 28 lakh rupees? Because of the clubbing income ? 

Both earning Below 1 Lakh indian income Just assume 1 Lakh income FY 2023-24

Suppose 6 Lakh long term capital gain after indexation and all   

question 1 -   In addition, clubing rules will apply, So  how to report profits from clubbing income for both the wife and the husband ITR which section in FY 2023-24

question 2-  can wife invest that 28 Lakh and interest or earning from that 28 lakh also will be clubbed with husband income  ?    

question 3 - or wife should return that  28 lakh amount to husband  ? 

question 4 -  can wife gift that 28 lakh to immediate relatives and then their is no obligating for clubbing profit ?