Mr. Ho purchased an office in Mongkok (Kowloon, Hong Kong) in late February 2022; and rent it out on 1 July 2022. You were the tax accountant of Mr. Ho and he gave the following information to you concerning the lease of his property: The tenant did not pay the rent to Mr. Ho from 1 March 2023 onwards. On 31 May 2023, the tenant moved out of the property and could no longer be contacted. Assessor satisfied that the rent previously not coverable was approved to be bad on the same day. Required (a) Compute the property tax liabilities for Mr. Ho for the year of assessment 2022/23. Ignore the rates concession as well as any provisional property tax. (20 marks) (b) Briefly explain the tax treatment of the following that were due from the tenant to Mr. Ho: i. Unpaid rental income (6 marks) ii. Irrecoverable rental income (4 marks)