Which of the following items is normally NOT assessable under salaries tax?

Select one:

a.

Reimbursement of medical expenses of an employee by an employer pursuant to the terms provided in the employment contract.

b.

Tuition fee paid by an employer for an employee's children, where the employer has entered into the relevant contract with the school directly.

c.

Payment in lieu of notice to an employee who has been dismissed without adequate notice given by the employer.

d.

Lump sum payment to a resigning employee in consideration of his not engaging in the same industry for two years.