b) Mr Alhambra is a citizen of Spain was attached to manage a company branch in Malaysia since January 2012. Given below was his pattern of stay. Period Location Remarks 01/01/2015 - 28/02/2015 India Holiday with his family 01/03/2015 -31/03/2015 Malaysia 01/04/2015 - 28/02/2016 Spain Visiting his ill father 01/03/2016 - 01/04/2017 Malaysia 02/04/2017 - 30/04/2018 Spain Attending to service matters in Spain SULIT 3 SULIT 01QDPA303M(A) 01/05/2018 - 31/05/2018 Malaysia 01/06/2018 - 31/08/2018 Singapore Attending conference 01/09/2018 - 30/11/2018 Malaysia 01/12/2018 - 14/01/2019 Mecca Performing Umrah 15/01/2019 - 30/04/2019 Malaysia He left Malaysia 30/04 at 1.30 am 1) Identify the resident status of Mr Alhambra for all the years of assessments above. [10 marks] d) Mr Fawwaz Hamzah, a Malaysian resident (aged 49) had been employed by a Malaysian company since January 2005 as a retail manager. However, his service was terminated by the company on 31 December 2019 due to non- performance. Upon his termination, he received a compensation of RM100,000 During the year 2019, his remuneration package was as follows: 1. Monthly salary of RM8,010 (net) athet an EPF deduction of 11% 2. Entertainment allowance of RM800 per month which 60% was claimed for official purpose 3. A new Perdana Executive at a cost of RM105,000 including petrol was provided to him SU SULIT DIQDPA3033(A) 4. The company provided him a driver with a salary of RM1,100 per month 5. A fully furnished bungalow was provided with a monthly rental value of RM3,600,inclusive of RM600 for furniture rental paid by the company 6. lamp num RM200,000 withdrawals from the unapproved fund, of which 60% represents the employer's contribution 7. Reimbursement of utilities bilis by the company amounted to RM4,800. REQUIRED: Calculate the adjusted employment income of Mr Fawwaz Hamrah for the year of assessment 2019 [20 marks)