Q41. A resident citizen makes overseas calls to his parents who live in the United States of America. There are times when it is his parent's turn to call him from the USA. The calls are personal in nature and are paid for by his parents in USA. He asked you whether or not he is subject to the 10% overseas communications tax. What will you tell him? A. He is not subject to the 10% overseas communications tax because the calls are paid for by his parents who are in USA. B. He is subject to the 10% overseas communications tax on his calls to his parents and the calls of his parents originating from USA. C. He is subject to the 10% overseas communications tax on his calls to his parents. D. He is not subject to the 10% overseas communications tax because the calls are personal in nature.