Consistent Ltd$,$ a Singapore company has an agreement with Conscientious Ltd$,$ a non$-$resident for a total value of $$150,000($gross of Singapore tax$)$ which comprise of the following:

$($i$)$ $$90,000$ for the purchase of a specialised machine to be used in its manufacturing process

$($ii$)$$$60,000$ for the training of staff and technical assistance rendered in operating the specialised machine. Conscientious Ltd will send its production manager to Singapore for a period of $10$ days for the training.

Conscientious Ltd has no operations in Singapore.

What is the total amount of withholding tax payable?

A$.$ $$10,200$

B$.$ $$15,300$

C$.$ $$19,200$

D$.$ $$25,500$