Mr. Li works for a HK company, he stationed in UK and came back HK once a month and visited his family. During year ended 31 March 2022 , he stayed in HK for 20 days. He paid UK individual income tax of HK\$550,000 on his income of HK $800,000. He performed services both inside and outside Hong Kong. He receives following pay: Salaries: HK $1,150,000 Education allowance for his child: HK$72,000 He contributed $18,000 to satisfy the mandatory requirement of MPF. His wife has no employment income. Mr. Wong's elder son is 17 years old, financially independent and live outside, and his younger daughter is 15 years old studying Form 3 in a secondary school in Hong Kong. His net chargeable income is a. 20,000 b. None c. 30,000 d. 33,000 The correct answer is: 20,000