Bonnie Lam was an employee of Kowloon Bank $($the Bank$).$ Her employment was terminable by one month$$s notice by either party or payment in lieu thereof. The Bank later negotiated to sell part of its business. By a supplemental agreement between Bonnie and the Bank $($Agreement$),$ the Bank offered $($and Bonnie accepted$)$ retention incentives in anticipation of the sale. The Agreement further contained a caveat stating that the payments could be used by the Bank and the future buyer of the business to offset any statutory obligations they might owe to Bonnie on termination of her employment. The Bank subsequently sold its business to Here$4$Good Bank $($the Buyer$).$ By consent, Bonnie left the Bank earlier and took up employment with the Buyer. Pursuant to the Agreement, Bonnie received from the Bank: Performance bonus: $$800,000$ it$$s a performance bonus stated in Bonnie$$s employment contract, which was related to Bonnie$$s effort and performance contributed to the Bank. Completion bonus: $$600,000$ it$$s stated in the Agreement which was a payment that recognized Bonnie$$s contribution to a successful completion of the sale of business early. It was agreed between the Bank and Bonnie that it was paid in lieu of gratuity. The Completion bonus was paid to Bonnie before her employment with the Bank terminated, but within $30$ days of the sale and purchase agreement between the Bank and the Buyer. Required: Imagine you were Bonnie, critically discuss how you would argue the receipt of the Completion bonus above was not assessable to Hong Kong salaries tax. Imagine you were the Assessor of the Inland Revenue Department, how would you argue the Completion bonus should be chargeable to Hong Kong salaries tax. $($Note: Students are not required to cite the exact section numbers of the statute and titles of tax cases. The relevant tax and$/$or legal principles, however, should be clearly described and discussed.$)$ Please use point form in your answers. Do not write long paragraphs.