Ms$.$ Isha, is the owner of the House Property in Bandra. The property is let out for residential purpose. Rent received is $50,000/-$p$.$m$.$ Municipality ascertained the rateable value at $4,$; $00,000/-,$ whereas rent of similar property in the same locality is $4,90,\frac{000}{?}-$Municipal taxes paid during the year is $4,\frac{000}{?}-$ of which $50\%$ portion is borne by the tenant. Unrealised rent is of $2$ months. Determine the net annual value of the property for A$.$Y$.2022-23.$CO$3$