7.In the following cases, who will be exempt from Hong Kong salaries tax in respect of the sums received for the year of assessment 2019/20? 1. Janice has worked for Hang Fook Ltd, a company carrying on business in Hong Kong, for 10 years and upon retirement she received $300,000 from the company's recognized retirement scheme on 30 March 2020. II. Kelly is a retired civil servant and she received pension of $20,000 per month from the HKSAR Government during the year of assessment 2019/20. III. Linda is a civil servant employed by the HKSAR Government. She was deployed to work in the Government's representative office in Tokyo, Japan, throughout the year of assessment 2019/20 and has not performed any services in Hong Kong. She received total salary of $576,000. Select one: O a. Kelly and Linda. O b. Janice and Kelly O c. Janice only. O d. Linda only. 8. Cliff and his father are joint tenants of a property in Tai Po where they reside. The acquisition of the property was financed by a mortgage loan borrowed from a local bank. Cliff was solely responsible for paying the monthly instalment of the loan. During the year of assessment 2019/20, interest of $150,000 has been paid on the loan. Cliff is entitled to claim a deduction of home loan interest under salaries tax for a maximum amount of: Select one: O a. $100,000. O b. $50,000. O c. $75,000 O d. $150,000