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Alter Ltd owns a workshop which is let at a rent of £1,500 per quarter payable in arrears. On 30 April 2012 it also received £300 arrears of rent due on 31 March 2012. The tenants left without paying the rent due on 31 March 2013 and Alter Ltd was unable to recover this from them. What rent is assessable for the year ended 31 March 2013? A. £6,300 B. £4,500 C. £4,800 D. £6,000 |