Last month Mr Lee accepted a job offer from Always Successful Limited (`ASL' or `the company') which starting date was set for Monday 3 January 2022. One of the terms of the letter of acceptance that was signed by Mr Lee stated that:

I accept that this contract will come into immediate effect and that I shall give three (3) months' notice or pay three (3) months' salary in lieu of notice to the company if I were to terminate this contract or my employment for whatever reason.

Mr Lee found a better paying job last week and informed ASL in writing that he would not be joining them in January 2022. He received a letter from ASL demanding him to pay $135,000 equivalent to three months' salary that the company had agreed to pay him as stated in the letter of acceptance that was signed by Mr Lee.

By clearly setting out your rationale advise Mr Lee on whether he is liable to pay the $135,000 as demanded by ASL.