Consultancy on capital gain treatment & Clubbing of income

Fact }my mother had two Plots. Plot A purchased in aug,2012 for 534500 and Plot B purchased in dec,2012 for 577800. She sold the plot A for 14 lac in Dec,2016 & sold Plot B for 7.25 lac in Jan,2017. further a new residential house was purchased for 16.5 lac in march 2017 & amount of rs 220000 is invested in NHAI bond in march 2017. we do not have any other residential house other than newly purchased {QUESTION 1} as plot A generate capital gain of 8.65 lac(roughly figure without indexation) & plot B generate capital gain of 1.48 lac, wether both plots can be considered separate case for capital gain consideration so that we can say capital gain of Plot B of 1.48 lac is exempted by claiming deduction for NHAI bond under Section 54EC & capital gain of Plot A of 8.65 lac is exempted by claiming exemption under section 54F for Purchasing new Residential house for 16.5 lac (value of new house> value of old plot sold i.e 16.5>14lac) AND what will be my capital gain liablilty in above case {QUESTION 2} As my mother have shown income of 1.9 lac in AY 2016-17, 1.8 lac in AY 15-16 & around 1.2 lac in previous Assessment years & the original funding for both plots purchased in 2012 was from Father income, wether clubbing provisions will apply to club the capital gain in ITR of my father?