Mr. and Mrs. Tam are both Hong Kong permanent residents (HKPRs). They purchased their first property in Causeway, Hong Kong (in joint names) on 1 November 2018 at HK$15 million. This residential flat was rented out at HK$28,000 per month to their tenant, Mr. Cheng, from 8 November 2018 to 7 November 2020. Mr. and Mrs. Tam recently sold this property to an unrelated person, Mr. Zhang, as introduced by a property agent at HK$17.5 million. Mr. Zhang is not a Hong Kong permanent resident (non-HKPR). The date of the sale and purchase agreement was 10 January 2021, and the deed of assignment will be signed on 20 May 2021. Required: (a) Compute the amount of stamp duty chargeable under: (i) Head 1(1A) of the Stamp Duty Ordinance (SDO) upon the purchase of the Causeway Bay property by Mr. and Mrs. Tam on 1 November 2018. (ii) Head 1(2) of the SDO in respect of the Causeway Bay property tenancy for the two years from 8 November 2018 to 7 November 2020. (Show the detailed steps of your computations in this part (a). Explanatory notes writing is NOT required.) (2 marks) (b) Based on the information provided regarding the sale of the Causeway Bay property to Mr. Zhang, determine: (i) the applicable stamp duty rate under Head 1(1A) of the SDO on this transaction. Explain your answer. (ii) whether this transaction is subject to Special Stamp Duty (SSD) under the SDO. If yes, state the applicable SSD rate with explanation. If no, explain your answer. (iii) whether Mr. Zhang is subject to Buyers Stamp Duty (BSD) under the SDO. If yes, state the applicable BSD rate with explanation. If no, explain your answer.