(f) the Tenant (1) pays all transfer fees, if any, collected by a governmental authority in connection with the handover of the premises, including, but not limited to, the Urban Transfer Tax and the State Transfer Tax (defined below), and (2) hereby agrees to exempt the Owner from all transfer taxes and to keep them unharmed by a governmental authority due to the handover of premises. n are collected, including: the City Transfer Tax and the State Transfer Tax, if any, and all related expenses, including, but not limited to, reasonable attorneys` fees and payments. . . .