Vivian let Property C in HK to Eric on $1\mathrm{.}4\mathrm{.}2021$

Lease term $2$ years, monthly rent $$15,000$ payable on the first day of each month

Vivian paid rates $$4,000$ & $$4,500$ in y$/$a $2021/22$ and $2022/23$ respectively

Eric didn$$t pay rent from $1\mathrm{.}1\mathrm{.}2022,$ he advised Vivian that he had temporary cash flow problems

$1\mathrm{.}6\mathrm{.}2022,$ Eric disappeared and according to the lease agreement Vivian took back the Property and let it to Teresa at a monthly rent of $$14,000$ from $1\mathrm{.}6\mathrm{.}2022$

February $2023,$ Vivian found out that Eric had declared bankrupt

Required: Calculate property tax liabilities of Vivian for years of assessment $2021/22$ & $2022/23$