HS Ltd commenced to employ Amy on 1 November 2020. If no tax return has been issued, HS Ltd and Amy are required to inform the Inland Revenue Department of their relevant obligations arising from the new employment by: Select one: O a. 1 February 2021. O b. 1 December 2020. O c. 30 April 2021 and 30 June 2021 respectively. O d. 1 February 2021 and 31 July 2021 respectively. Which of the following statements is incorrect regarding an employer's obligations under the Inland Revenue Ordinance (Cap 112)? Select one: O a. To retain money payable to employee who will cease employment and is about to leave Hong Kong for more than one month. O b. To file annual employer's return within one month after the date of issue. Oc. To notify the Inland Revenue Department about the employment of new staff within two months from the date of employment. O d. To notify the Inland Revenue Department about an employee's departure from Hong Kong within one month before the date of such departure. Which of the following items is normally taxable under salaries tax? Select one: O a. Payment by an employer for restrictive covenant not stated in employment contract. O b. Electricity bill in employee's name paid by employer. Oc. Gain on sale of shares acquired by exercising share option granted by the employer. O d. Education benefit for an employee's child provided by a genuine discretionary education trust