a) Mr. B is a HKPR and does not own any residential property in Hong Kong. On 1 December 2016, he entered into an agreement for sale to acquire a residential property at a purchase price of $25M. On 30 December 2016, his spouse Ms. C, who is a HKPR and owned a residential property in Hong Kong on that date, was added in the assignment as one of the joint owners of the property. Both Mr. B and Ms. C acted on their own behalf in acquiring the property. Calculate the stamp duty payable and elaborate the answers in detail. (7 marks) (b) Same as part (a), but Ms. C is not Mr. Bs close relative. What is the amount of AVD payable? Show the calculations and elaborate your answer. (7 marks) (c) Mr. F is a HKPR who owns a single residential property (the original property) in Hong Kong. On 20 November 2016, he entered into a PASP to acquire another residential property (the new property) at a purchase price of $6M. On 15 May 2017, he entered into a PASP to dispose of the original property. Can Mr. F claim a partial refund of the AVD paid? If yes, show the calculations and elaborate your answer; if no, explain whynot.