but the questions says ALL are UK residents except Paper Inc. And, our Card company has Ltd. written after it, it must be a UK resident company. You have written in your reply that the both Card and Paper are overseas. If that’s the case, then it must be a question and answer typing mistake, which seems unlikely. Please consider my comment and review the question once more. It will be of lots of help. I have benefited a lot from your lectures, I hope it’s not a lot to ask for. Thanks in advance!