Jane, a foreign individual, has been seconded to work in Singapore for a period not exceeding 182 days. Her employer has granted her various options listed below. Which option would be most beneficial if her personal income tax rate back home is 10% and no Comprehensive Avoidance of Double Taxation Agreement exists between her country and Singapore?

To work for 182 continuous days over 2 calendar years.

To work for 120 continuous days equally over 2 calendar years.

To work for 182 continuous days in a calendar year.

To work for 120 continuous days unequally over 2 calendar years.