Mr Leung is a Hong Kong resident and the marketing manager of Tin's Limited, a company incorporated in Hong Kong and carries on business in Hong Kong. The company set up a branch in Dongguan in March 2013 and Mr Leung was seconded to Dongguan. He stationed in Dongguan and came back to Hong Kong twice a month to report to the managing director about the Dongguan operations and visit his family. During the year ended 31 March 2014, he stayed in Hong Kong for 50 days, and received the following remuneration (paid to his bank account in Hong Kong and in Hong Kong dollars): (1) Salary: $1,000,000 (2) Holiday journey to Europe with the family: $62,000 As he stayed in Mainland China for over 183 days, he paid Chinese individual income tax of $250,000 on his income of $600,000. Mr Leung contributed 5% of his salaries for the MPF. Mr Leung's wife is a housewife and has no employment income. His elder son is 19 years old studying in a university in Australia, and his younger daughter is 14 years old studying in a secondary school in Hong Kong. Required: Compute Mr Leung's salaries tax liability for the year of assessment 2013/2014. Ignore provisional salaries tax and tax rebate or reduction, if any. State clearly the basis of your calculation. (10 marks)