Which of the following statements is INCORRECT regarding an employer's obligations under the Intand Revenue Ordinance (Cap 112 )? Select one: a. To notify the inland Revenue Department about an employee's departure from Hong Kong within one month before the date of such departure. b. To retain money payable to employee who will cease employment and is about to leave Hong Kong for one month after the filing of departure netice. c. To notify the Inland Revenue Department about the employment of new staff within two months from the date of employment. d. None of the above