Over the years, the courts in Malaysia, and also the courts all over the world have laid down various guidelines or tests to distinguish gains arising from the disposal of an investment and gains from trade or an adventure or concern in the nature of trade. Whereas the disposal of an investment will not attract tax, an adventure or concern in the nature of trade will be subjected to income taxation. The acid test is the 'badges of trade.' (KF Chong 2019, pp 203). (i) Research the different badges of trade which are commonly used and list down five of these badges of trade. (5 marks) (ii) Explain in details, the five chosen badges of trade. You are required to explain in your own words to display your understanding and to avoid plagiarism.