Mr. Taxpayer signed an employment contract with C Ltd., an Australian company. He received annual salary income of 2,000,000 HKD during the tax year 2019/2020. He spent 59 days working in Hong Kong, and the rest of the year he worked in Australia. His employment contract was negotiated in Australia, and his paychecks are deposited into Mr. Taxpayer's personal bank account in Australia. Mr. Taxpayer is married, but has no children. Mr. Taxpayer and Mrs. Taxpayer are Hong Kong residents. Mrs. Taxpayer remains in Hong Kong throughout the year. Calculate Mr. Taxpayer's tax liability under a joint assessment for 2019/2020