Mr. A owned a flat and let it to Mr. B for a three year lease from 1 June 2011 at a monthly rent of $30,000. Mr. B occupied the flat up to 30 June 2012, and disappeared. He did not pay the rent for the six months of December 2011 to May 2012. Mr. A took back the flat on 1 August 2012 and let it to Mr. C on 1 October 2012 at a monthly rent of $10,000. Mr. A paid rates of $2000 per quarter. Given 15% property tax rate, compute the property tax payable for the year of assessment 2011/12 and 2012/13. Show all the steps of your solutions and round up to the nearest dollar. (23 marks)