b. Under the Employment Ordinance, an employee may be entitled to a Long Service Payment (LSP) or a Severance Payment ("SP") from the employer on the occurrence of circumstances specified in that Ordinance. By law, the employer is entitled to offset such LSP/SP against the accrued benefits derived from the contributions made (employer's portion) in respect of the relevant employee in the MPF scheme. i. If Harry is entitled to a LSP of $90,000 from his employer, whilst the amount of accrued benefits derived from his employer's contributions in his MPF account is $70,000. Determine the amount of reimbursement that Harry's employer can apply to the MPF trustee to offset the LSP paid to Harry. What is the additional payment borne by Harry's employer in terms of the LSP paid to Harry? ii. If Macy is entitled to a LSP of $60,000 from her employer, whilst the amount of accrued benefits derived from her employer's contributions in her MPF account is $80,000. Determine the amount of reimbursement that Macy's employer can apply to the MPF trustee to offset the LSP paid to Macy. Find the balance of accrued benefits (employer's portion) in Macy's MPF account after her employer has completed the LSP offsetting. 5 marks