B. Warren, an artist, resident, and domiciled in Jamaica, gave as a gift three of his paintings to his girlfriend, Jemima Jamaican taxpayer who sold them to a visiting American tourist for JMD$750,000.

i. Discuss the implications for Warrens tax liability resulting from the making of this gift. (3 marks)

ii. Outline Jemimas liability (if any) to Jamaican income tax

iii. Would your answer be any different if Warren was the owner of an art gallery showing for sale his own and the artistic works of other artists? (4 marks)