Sachin is considering selling his Indian restaurant. The Indian restaurant includes the business premises located in Cairns. Sachin has owned the business for fourteen (14) years and during this time he has fitted the business premises out with several items. He wants to know if he can take the following items with him before he hands over the keys to the restaurant: A ducted air-conditioning system installed in the ceiling and roof; A large cook top in the kitchen; A neon sign attached to the building advertising the Indian restaurant; Ceramic tiles on the floor in the kitchen which allow cooking spills to be easily cleaned up; and Tables and chairs used by customers when dining at the restaurant. (a) Explain the difference between a fixture and a chattel and the tests employed to determine whether an item is a chattel or a fixture. (7.5 Marks) (b) Using those tests, which you have identified in (a), explain whether each of the items listed above would be a fixture or a chattel.