Miss Wan is a Hong Kong resident. She is employed by a company incorporated in Hong Kong, at an annual salary of $650,000. The job involves substantial travel to Malaysia and Miss Wan spent only 45 days on Hong Kong during 2020/21. During her time spent in Malaysia, $550,000 of her income was subject to Malaysia income tax of $50,000. How much of her income will be subject to Hong Kong salaries tax for 2020/21 if she has already paid the Malaysia income tax? Select one:

a. $100,000 b. $150,000 c. $500,000 d. $650,000