2. Christopher, a staff auditor of the Sycip, Gorres, Velayo & Co. ,took and passed the examination for Certified External Auditor(CIA). The following year, he resigned from his job and left the Philippines on April 10, 2006 to work as an internal auditor in a big establishment in Melbourne, Australia. For income taX purposes, which of the following statements is correct with respect to Christopher's classification? A. He shall be classified as nonresident citizen for the whole year of 2006. b. His classification as nonresident citizen will start in 2007. c. He shall be classified as nonresident citizen for the whole year of 2007 with respect to his income derived from sources without from April 10, 2006. d. He shall be classified as nonresident citizen for the year 2006