B3 (a) Prosper Sdn Bhd is presently developing a premier golf course in Selangor. During the year ended 31st December 2020, the company made a payment of RM 400,000 to Mr. Stanley, a New Zealand resident, being interest on the RM 5 million loan provided at the rate of 3% per annum. The loan was used as working capital for the company. Required: i) State the amount of withholding tax. (2 marks) When is the withholding tax payable to the tax authorities? (2 marks) (b) Section 8 of the Income Tax Act 1967 requires the place of management and control" in Malaysia as the key factor in determining the residence status of a company. Required: Explain any THREE factors that are NOT relevant for the determination of "management and control". (6 marks)