QUESTION Ms. Lakshmi and Ms. Mala are good friends who graduated with a Bachelor of Accounting degree from Multimedia University in 2019. Upon graduation, Ms. Lakshmi joined the accounting firm of PWTS in Penang (her hometown) as a tax manager with a salary of RM3,000 per month. Ms. Mala joined her father who is running an accounting and consultancy firm, CMA Consultancy in Seremban, as a partner. The firm is now known as CMA Associates. She is entitled to a salary of RM5,000 per month, a car, traveling allowances, and a 50 percent share of the profits of the firm. Required: Determine whether Ms. Lakshmi and Ms. Mala are exercising employment. If not state your reason, including the tests that you would apply in determining the status. Is the income derived from Malaysia?