Marcus is the General Manager of Blue Ltd. In January 2020, Marcus is required to travel to Japan for a business conference. Blue Ltd purchased a business class air ticket for $30,000 for his trip. Marcus exchanged the ticket for 2 economy class tickets and paid $2,000 to the airline company for the transaction. His wife travelled with him on one of the economy tickets. Marcus' income chargeable to salaries tax in respect of the benefit mentioned above for the year of assessment 2019/20 is: Select one: a. $15,000. b. $0. c. $30,000. d. $14,000.