A) A corporation sublets an office together with office equipment to a sole proprietor. B) A corporation sublets a residential premises to another corporation C) An individual sublets a room of a fiat leased by him from the landlord D) An individual lets an office premises to a corporation During the year ended 31 March 2019. Dick earned rental income of HK$360,000 from the current tenant of his residential property. He also received the outstanding tent of HK $40,000 from a former tenant. Outstanding rent totalling HK$100,000 was deducted as irrecoverable rent in the year of assessment 2015/16 The net assessable value of Dick's property for the year of assessment 2018 19 15: 3. A) $288.000 B) $320,000 C) $368,000 D) $400,000 Samson received a lump-sum premium of $96.000 from a lease of residential property to Claudia from 1 July 2017 to 30 June 2019 The amount of premiut to be assessed under Hong Kong property tax for the year of assessment 2017 18 1: A) $12,000 B) $24,000 C) $36.000 D) 596,000