Theorem : There exists a measurable subset of $\Bbb{R}$ without the property of Baire and a non measurable set with the property of Baire.
Lemma $ 1$: $ \Bbb{R}$ can be decomposed into disjoint union of two sets, one is null and other is meager.
Lemma $ 2$ : Any set with positive outer measure contains a non measurable subset.
Lemma $3$: Any set of second category contains a set that lacks the property of Baire.
Lemma $4$ : Any subset of a null set is (null) measurable.
Lemma $5$ : Any subset of a first category set (is first category) has the property of Baire.
Proof :
By Lemma $1$ , $\Bbb{R}=N\cup M$ where $N$ null and $M$ meager.
Clearly $N$ is of second category otherwise contradict $\Bbb{R}$ is Baire space. Hence by Lemma $3$ , there exists $A\subset N$ that lacks the property of Baire. But by Lemma $4$ , $A$ is measurable. Hence $A$ is measurable set without the property of Baire.
Clearly $M$ has positive outer measure (in fact positive measure, as $M=\Bbb{R}\setminus M$ measurable) , by Lemma $ 2$ , there exists $B\subset M$ such that $B$ is non measurable.But by Lemma $5$ , $B$ has the property of Baire. Hence $B$ is a non measurable set that lacks the property of Baire.
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Am I need any further improvement?