b) Generally, a valid Shariah contracts is built upon three essential elements; namely (1) the form of the contract, (2) the subject matter of the contract, and (3) the contracting parties. As an Islamic financial consultant, assume that you have a client interested to join in an Islamic financial contract. However, the client does not understand what made the Islamic financial contract valid and differs to the conventional contracts. Assume that the client does not understand on the third element of the contracts. Please advise the client accordingly. (20 markah/ marks)