X Ltd owns three properties, A, B and C. Property A is located in Hong Kong and is let out at a monthly rental of $10,000. Property B is also located in Hong Kong and is currently occupied by a shareholder of X Ltd, rentfree. The rateable value of Property B is $180,000. Property C is located in London and is let out at a monthly rental of $16,000. What is the property tax payable by X Ltd for the year of assessment 2014/15? A $14,400 B $18,000 C $36,000 D $59,040need process