ABC Company has employees who report to work at and are paid from the company's location in Brandon, Manitoba. The employer also has employees who report to work at and are paid from their location in Burnaby, British Columbia. What remuneration is subject to the Manitoba Health and Post-Secondary Education Tax Levy?

Taxable remuneration for employees working in British Columbia

Taxable remuneration for employees working in Manitoba

Taxable remuneration for employees working in both Manitoba and British Columbia

None of the above