please finish according to Hong Kong taxation regulations and provide with yr steps. I will give u a like

Bee Ltd's accounting profit for the year of assessment 2020/21 is $1,900,000, after charging/crediting the following items: Payment for early termination of lease of office, with 5 more years to run at the time of termination: $1,000,000 Payment for purchase of computer hardware and software (30% pool if depreciation allowance is available): $100,000 Bee Ltd's assessable profit for the year: Select one: a $2 million. b. $2.9 million. c. $1.9 million d. $3 million