4. Mr Tin retired on 31 January 2019 after working with SPACE Ltd for 15 years. He received a gratuity of $36,000 from his employer on 28 February 2019. Mr Tin applied to have the gratuity related back. What will be the amount of gratuity to be included in the year of assessment 2018/2019? A) $10,000 B) $11,000 C) S12,000 D) $36,000