3. The followings had incurred by Emoticons Sdn Bhd with regard to the payments made by the company in the basis year 2022 to: Evolution Ltd, a non- resident company on 15 May 2022: - RM2 million upon acquisition of machine form Evolution Ltd - An amount of \10 from the machine cost for the installation purpose - RM220,000 for the technical advice on the operation of the machine - RM10,000 for the routine maintenance of the machine Kashing Ltd, a non-resident company on 1 July 2022, an amount of RM100,000 as the royalty payment for the transfer of technical know-how information. Lejen Ltd, a Singapore contractor company for RM200 million on 10 August 2022 for the construction of the power station. RM80 million is for the services performed and the balance of RM120 million is for the supply of materials and equipment. iv. Swanlake Inc., a China company, RM10 million for the right to use its trade mark on 14 September 2022. Maybank Bhd, a Malaysian bank for the interest of RM50,000 on a loan taken to finance the construction of the new branch in Singapore. Payment was made on 11 October 2022. (a) Explain with reasons, whether each of the above payments is subject to withholding tax. ( 8 ) (b) Compute the withholding tax (if any) for the above transactions