Peter, a foreign individual, has been seconded to work in Singapore for a period not exceeding 184 days. His employer has granted him various options listed below. Which option would be most beneficial if his personal income tax rate back home is 30% and his country does not tax worldwide income?

To work for 184 continuous days in a calendar year.

To work for 124 continuous days equally over 2 calendar years.

To work for 180 continuous days equally over 2 calendar years.

To work for 184 continuous days over 2 calendar years.