Mr Chan, a US resident, is under a non-Hong Kong employment. He is required to look after the companys operations in Asian countries. He visited Hong Kong to exercise his duties on the following dates during the year ended 31 March 2019:

Arrived at Hong Kong Departed from Hong Kong

10 April 2018 24 April 2018

4 August 2018 25 August 2018

2 January 2019 26 January 2019

He has been taken annual leave of 15 days in Hong Kong during the above periods, and another 9 days in Taiwan. In determining the Hong Kong salaries tax liability for Mr Cheng, what is the Days-in-Days-out ratio for the year of assessment 2018/19?

Select one:

a. 59/365.

b. 62/365.

c. 47/365.

d. 44/341.