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Question 2 (Total 15 marks) Mr. Yang owns a property which he lets to Mr. Yip for a four year period commencing 1 January 2017. The consideration was a lump sum premium of HK$108,000 payable on 1 January 2017 and monthly rental of HK$30,000 payable in advance on the first day of each month. Required Compute the assessable value for 2016/17 to 2020/21. (Show your calculations) (15 marks) Question 3 (Total 15 marks) Mr. Leung owns a flat which he lets on a two year lease commencing on 1 June 2020 for a premium of HK$240,000, monthly rental of HK$30,000 and a monthly service fee of HK$1,500. Mr. Leung paid rates of HK$6,500, government rent 4,000 and incurred HK$28,000 on essential repairs during March 2021. Required Calculate the property tax payable for 2020/21. (Ignore rates concession and provisional tax) (15 marks) Question 2 (Total 15 marks) Mr. Yang owns a property which he lets to Mr. Yip for a four year period commencing 1 January 2017. The consideration was a lump sum premium of HK$108,000 payable on 1 January 2017 and monthly rental of HK$30,000 payable in advance on the first day of each month. Required Compute the assessable value for 2016/17 to 2020/21. (Show your calculations) (15 marks) Question 3 (Total 15 marks) Mr. Leung owns a flat which he lets on a two year lease commencing on 1 June 2020 for a premium of HK$240,000, monthly rental of HK$30,000 and a monthly service fee of HK$1,500. Mr. Leung paid rates of HK$6,500, government rent 4,000 and incurred HK$28,000 on essential repairs during March 2021. Required Calculate the property tax payable for 2020/21. (Ignore rates concession and provisional tax) (15 marks)