a) Ms. Arifa owns two houses: one at Keraniganj and another at Mohammadpur. From the following particulars, compute her income form house property for the income year 2016-2017 and also tax liability for the assessment year 2017 - 2018. House at Keraniganj: This is a six storied building (in each floor there are two flats). One of the flats in first floor (flat no. 2A) is used as residence by Ms. Sara and the other flat (flat no. 2B) in the same floor is used by her son-in-law who pays nothing for it. All other flats were let out at a monthly rent of Tk. 10,000. The municipal value of the house is Tk. 1,500,000. Expenses of the house for the year were: white wash expense Tk. 50,000; repair expense Tk. 125,000; rent collection expense Tk. 8,000; city corporation tax, quarterly Tk. 12,600; land revenue paid Tk. 6,000; salary of guard, monthly Tk. 2,500; loan repayment to HBFC (including interest Tk. 4,200) Tk. 42,500 and installation of generator Tk. 35,000. The owner bears the water and gas bill of the tenants which amounted to Tk. 60,000 for the year. Flat no. 3B remains vacant for two months during the year. Investments and Expenses: During the year Ms. Sara incurred the following investments and expenses:

i. Family expenses Tk.4,20,000

ii. Insurance premium Own

(policy value Tk. 600,000) Tk - 80,000

Spouse (policy value Tk. 1,000,000) Tk -90,000

Determine the tax liability of Ms. Sara for the income year 2020-21 assuming that she has two cars in her name.