b. Under the Employment Ordinance, an employee may be entitled to a Long Service Payment (LSP) or a Severance Payment (SP) from the employeron the occurrence of circumstances specified in that Ordinance. By law, the employer is entitled to offset such LSP/SP against the accrued benefits derived from the contributions made (employers portion) in respect of the relevant employee in the MPF scheme. i. If Harry is entitled to a LSP of $90,000 from his employer, whilst the amount of accrued benefits derived from his employers contributions in his MPF account is $70,000. Determine the amount of reimbursement that Harrys employer can apply to the MPF trustee to offset the LSP paid to Harry. What is the additional payment borne by Harrys employer in terms of the LSP paid to Harry? ii. If Macy is entitled to a LSP of $60,000 from her employer, whilst the amount of accrued benefits derived from her employers contributions in her MPF account is $80,000. Determine the amount of reimbursement that Macys employer can apply to the MPF trustee to offset the LSP paid to Macy. Find the balance of accrued benefits (employers portion) in Macys MPF account after her employer has completed the LSP offsetting.