9. SPACE has been carrying on business in Hong Kong for many years. For the year of assessment 2015/16, it has the following sources of income: (1) 5% interest charged on overdue trade debts from a customer in Hong Kong (2) Exchange gains arising from conversion of Rmb transactions with Mainland suppliers (3) Profits from the sale of shares quoted on the London Stock Exchange. The shares were held as long term investments (4) Dividends from quoted shares of its Hong Kong subsidiary listed on the Hong Kong Stock Exchange Which of the above four sources of income is NOT assessable for Hong Kong profits tax ? A) 2 only B) only C) 3 and 4 Only D) 1, 2, 3 and 4