28W, why don't you do it according to 28W, so you can get 8W extra income (the original owner will cooperate with you), and you can't use 8W to invest and do something, so it's better than stocks or something.
Question 2. If there is a big difference between your actual transaction price and the average price of the lot, the local tax will definitely not pass. Local taxes must be levied according to the minimum standard of the lot.
Question 3. I don't quite understand this problem, but you should make two contracts for the advice I give you.