4. Assume now is 10 February 2020. You work as a tax manager of ExcelTax & Co. Your firm has been approached by Mariam for some tax advice. Mariam (a Malaysian) has been working in the Malaysian Embassy in Bangkok, Thailand since 1 January 2017. She signed a 3-years' contract with the Malaysian government to serve as the ambassador. She received a salary of MYR15,000 per month with a contractual paid leave of 20 days. She took a flight to Bangkok with her husband on 1 January 2017 and she has not left Malaysia prior to that. She has just returned to Malaysia on 15 January 2020 upon completion of her contract. She has resigned as the civil servant so that she has more time to take care of her husband who is certified as 'disabled' after an accident in Bangkok on 6 December 2018. She has 2 children, Mona, 12 years old and Khairi, 20 years old. Mona is attending an international school in Kuala Lumpur while Khairi is a second-year student in the University of Nottingham, UK campus. Mariam plans to commence a florist trading partnership business with her sister, Joanna. Mariam contributed MYR100,000 while Joanna contributed MYR80,000 into the business. Both of them had agreed with an equal profit-sharing ratio. The business will commence on 1 April 2020 and its year end to fall on 31 December annually. Required: (a) (b) Discuss the resident status of Mariam for the year of assessment 2017 until 2020. [8 marks] Discuss the income tax implications on Mariam's income earned during her employment in Bangkok. (c) [7 marks] Discuss the income tax implications of Mariam's on her new partnership business venture with her sister: (i) State the basis period for the first year of assessment of the partnership business. [2 marks]