Which of the following persons is NOT liable for Part I income tax?Question $11$Answera.Pheap Chom, an individual who has been a resident of Canada for the past $15$ years.b$.$Phon Im$,$ a resident of the United States and non$-$resident of Canada who earns employment income in Canada.c$.$Chom Incorporated, a corporation resident in Canada.d$.$Bunly Im$,$ a resident of the United States and non$-$resident of Canada who earns interest income on investments made in Canada.