Restu Sdn Bhd, a company resident in Malaysia manufactures canned food and spare parts for export. During 2022, the company entered into agreements with a few companies as follows: Additional information: The payments related to the above agreements were made on 31 December 2022. Required: a) Justify the deductibility of withholding tax from each payment. b) Compute the withholding tax for each payment c) If Restu Sdn Bhd fails to remit the withholding tax within one (1) month after the payment is made to the non-resident, compute the total sum that shall be due to the government