1 Mr. Senna received an estimated assessment on 15 December 2020 from the Inland Revenue Department for the year of assessment 2019/20. The estimated salaries tax liabilities were $600,000. The payment due date was 22 January 2021. Based on the tax advisor's computation, his final salaries tax liabilities should have been $210,000. Based on the above, which of the following is/are true regarding estimated assessment? 1) He should file an objection against the estimated assessment on or before 14 January 2021, together with a completed tax return. 2) He should file an objection against the estimated assessment on or before 15 January 2021, together with a completed tax return. 3) He was allowed to withhold the tax payment of $600,000 until the outcome of objection is obtained. 4) The Assessor would advise him the basis of arriving at the estimated tax liabilities amount of $600,000 upon request made in his objection. Answer: A. 1) only B. 2) only C. 1) and 3) D. 2) and 4)