10. Which of the following is NOT true regarding election for personal assessment? A) The election for personal assessment must be in writing. B) The elector must be aged 18 or above. C) An individual can elect for personal assessment if he/she is a permanent or temporary resident of Hong Kong D) The taxpayer must lodge the application with the CIR within 2 years after the end of the year of assessment in which the election is made or 1 month after any assessment on income forming part of the total income has become final and conclusive whichever is the later