Which of the following foreign income will be treated as remitted to Singapore in Year of Assessment 2022 for a company with a financial year ending on 30 April?

Question 41 options:

1)	Foreign dividend income utilised on 26 May 2021 to settle liabilities arising from a Singapore-based business.

2)	Foreign rental income used to settle the deposit payment for the purchase of an immovable property located in Country K on 15 January 2021.

3)	Overseas branch profits used to purchase shares in Black Hole Limited, a company tax resident and located in Country W on 1 April 2021.

4)	Foreign interest income used to settle the hotel accommodation expenses incurred during the sales manager's business trip to Country L on 10 December 2020.