Betty, a Hong Kong resident, was employed by Wallace Company, a company located in Hong Kong. On 15 May 2014, she was involved in a serious car crash and was admitted to the Prince of Wales Hospital for 6 months. She was finally discharged from the hospital and back home on 18 November 2014. She discovered that the IRD has issued an estimated assessment for 2013/14 to her on 5 October 2014 and demanding tax of HK$80,000 (ignore provisional tax for 2014/15). She was shocked because she did not receive the composite tax return for 2013/14 in early May 2014, and the tax demanded was clearly excessive as she was eligible to claim the dependent parent allowance in respect of her parents. Betty phoned the assessor-in-charge, and was being informed that the composite tax return for 2013/14 was issued and sent to her on 2 May 2014. Required: Betty came to you on 25 November 2014 and seeking your assistance to resolve the above matter. Please advise and explain to Betty: