(b) For each of the following situations, determine whether the employment income is subject to Malaysian tax: (0) Kris Tan, a Malaysian citizen, is working in Singapore with an American-based company. His salary is credited into his bank account in Malaysia by his employer in the USA. (5 marks) Shin, a Korean citizen, is offered a new job by a Korean company to be based in Malaysia. Her Korean employer will pay her remuneration into her bank account in Korea (5 marks) (iii) Amanda is employed as a tour guide by a Malaysian travel agency. Every year, she will spend 6 months overseas with Malaysian tourists. She received a total of RM30,000 in salaries in relation to her overseas work as a tour guide. (3 marks) [Total: 25 marks] (b) For each of the following situations, determine whether the employment income is subject to Malaysian tax: (0) Kris Tan, a Malaysian citizen, is working in Singapore with an American-based company. His salary is credited into his bank account in Malaysia by his employer in the USA. (5 marks) Shin, a Korean citizen, is offered a new job by a Korean company to be based in Malaysia. Her Korean employer will pay her remuneration into her bank account in Korea (5 marks) (iii) Amanda is employed as a tour guide by a Malaysian travel agency. Every year, she will spend 6 months overseas with Malaysian tourists. She received a total of RM30,000 in salaries in relation to her overseas work as a tour guide. (3 marks) [Total: 25 marks]