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Determine the residency status for each of the following individuals and state the income tax implications of each situation: (Do not worry about the application of the tie-breaker rules) 1. Last year, John transferred to the Cayman Islands office at the request of his employer. His three-year employment contract calls for him to return to work in Canada after its completion. On departure from Canada, he severed all social and economic ties with Canada (e.g., sold his personal possessions). 2. Millicent is a U.S. citizen who, until last year, had lived and worked in Canada as a landed immigrant for over 20 years. Last year she left Canada on an extended pleasure trip that will take her to virtually every country in the world. Her husband and children, all Canadian citizens, continue to live at the family home in Port Hope, Ontario