John, a UK resident, is employed by a corporation based in the UK, with an annual income equivalent to HK$4,000,000. John is required to travel to various group companies in different countries to oversee their operations. However, for convenience purposes, most of his work is performed in Hong Kong. Johns travelling schedule for the year ended 31 March 2020 was as follows: Hong Kong 225 days (including 15 days annual leave) China 95 days Other Asian countries 20 days UK 25 days 365 days

Calculate Johns assessable income for the year of assessment 2019/20? D. $2,400,000 (Ans) $4,000,000 x 219/365