1. Hamid, a Malaysian citizen, married a Taiwanese, Gibrael on 14 February 2019. Hamid is a Malaysian resident while Gibrael is a non-resident for the basis year 2019. In 2019, both of them have worked as sales executives in RTF Sdn Bhd in Subang Jaya, Selangor and have also formed a Partnership that exports local foods overseas. b) What is/are the basis period(s) for the above sources of income