Ms. L had the following lease agreement with Mr. T:

Lease period: 1 Apr 2022 - 31 Mar 2024

Monthly rents: $10,000 payable at the beginning of each month.

Rent deposit payable 1 Apr 2022 (refundable 31 Mar 2024): $10,000 (one month's rent)

Damage deposit payable 1 Apr 2022 (refundable 31 Mar 2024): $5,000

Ms. L incurred the following expenses in relation to the property:

Monthly salary for cleaning maid: $1,000

Calculate Ms. L's property tax liability for 2022/23.

(Hint: would it be income if you have to pay it back?).