Leanne Elizalde, a ballet instructor from the Philippines has the following periods of stay in Malaysia:

Year	Period of Stay	Number of Days
2014	1.12.2014 — 15.12.2014	15
2015	1.3.2015 — 15.12.2015	290
2016	1.2.2016 — 30.11.2016	334
2017	1.3.2017 — 31.5.2017	92
2018	1.1.2018 — 30.4.2018	120
2019	None in Malaysia	Nil

Required:

Determine the residence status of Leanne Elizalde for YA 2014 to YA 2019.

Year	Total days present in Malaysia	Status resident or non-resident	Section Section 7(1)(a) / Section 7(1)(b) / Section 7(1)(c) / Section 7(1)(d)	Explanation
2014	181 Days	Non resident	Section 7(1)	Renuka is not considered as a resident of Malaysia for tax purposes as she had lived in Malaysia for 181 days only in 2014.
2015	170 Days	Non resident	Section 7 (1)	Renuka is not considered as the resident as he had lived for less than 90 days.