Danny, a UK resident, is a director of a US multinational corporation (MNC). During the year ended 31 March 2021, Danny was seconded to work in MNC's site office in Hong Kong to supervise a construction project. MNC does not maintain any other office or establishment in Hong Kong. Which of the statements regarding Danny's Hong Kong tax position is correct? 

A. The total tax payable will not charge regardless of the proportion of salary and director's fee as his income will be fully exempt. 

B. He will pay less tax if he draws more of his remuneration as salary rather than as director's fee. 

C. The total tax payable will not charge regardless of the proportion of salary and director's fee as his income will be fully taxable. 

D. He will pay less tax if he draws more of his remuneration as director's fee rather than as salary.