X Ltd carries on a business in Hong Kong $($HK$)$ since $2011\mathrm{.}3$ years ago, X Ltd let a flat in Wanchai $($HK$)$ to Mr Chan for $5$ years$\mathrm{.}2$ years ago, X Ltd sold the right to receive rent for $1$ year to Y Ltd $($whichcarries on a business in HK$)$ and received $A$.$Yesterday, X Ltd sold the flat in Wanchai $($HK$)$ with the sitting tenant andreceived $B Is $A taxable for profits tax purposes? Is profit on disposal $($i$.$e$.$ $B cost of flat in Wanchai $($HK$))$ taxable forprofits tax purposes?