taxation question

(5) Same information as in Q4. From 1 February 2019 onwards, Mr. Mason failed to pay the rent and left the property on 31 March 2019. After searching Mr. Mason for a few months, Mrs. Lam still could not find Mr. Mason. The assessor agreed that the outstanding rent be treated as irrecoverable in July 2019. Subsequently, Mr. Mason approached Mrs. Lam and agreed that the rental deposit paid at the start of the lease will be used to offset the outstanding rent. Such agreement was reached in September 2020. From 1 October 2019, Mrs. Lam rented the property out again at monthly rent of $7,500. The new tenant was still responsible to pay the rates and the management fee. Compute the property tax liabilities for the years of assessment 2018/19 and 2019/20.